Private person tax and NI

[sanna]

Hi there,
I am a private person and thinking about using admin help from self-employed Assistant. If she sends me the invoice of services provided by her do I have to pay TAX and NI?

[King_Maker]

You will need to ascertain if she is self-employed or a part-time employee of yours. Only if the latter will you be responsible for operating PAYE (Income Tax & NI).

However, it is a question of fact - not merely what label you and she wish to put on the Contract.

If she is classed as your employee, there are are matters to consider - NMW (National Minimum Wage); holiday pay; insurance etc.