#IR35 is attempting to distinguish the two using tick boxes.
#Employment – usually lots of paperwork defined in law
#Self-employment – pretty much no paperwork
What’s the difference? – paperwork?
Let’s read a number of the definitions and see where that leaves us.
Note: it doesn’t really matter from which country these links come. Self employment is the oldest form of being in business. Go back far enough and employment was slavery. “Merchants” were the self employed, there were no limited liability entities which are a quite modern construct created by law. Individuals are not legal constructs, they have had identity since forever. Slave traders were self-employed. So was Ghengis Khan.
Employment
What is Employment? – Definition | Meaning | Example
Employment Definition & Meaning – Merriam-Webster
Self-Employment
definition of self-employment at DuckDuckGo
Self-Employment: Definition, Types, and Benefits
Self-employment Definition & Meaning – Merriam-Webster
What Is Self-Employment? Definition and Common Types | Indeed.com Canada
Employment status: Self-employed and contractor – GOV.UK
Self Employed Law and Legal Definition | USLegal, Inc.
Definition of ‘self-employed’ – Office for National Statistics
SELF-EMPLOYMENT | English meaning – Cambridge Dictionary
Employment status guidance for employed or self-employed – GOV.UK
How does Switzerland resolve this? Just as another view point.
If you have less than three customers, you are an employee of the one or two. In other words having two jobs (employments) is perfectly normal.
CONCLUSION
What do you reckon?