An individual working under a contract for services (www.practicallaw.com/2-200-3109). Consultants will not be entitled to the statutory rights available only to employees working under a contract of service (www.practicallaw.com/5-200-3141). Consultants will also be responsible for paying their own tax and national insurance contributions, although an employment tribunal (www.practicallaw.com/9-200-2984) finding that an individual is not an employee will not bind HM Revenue & Customs (www.practicallaw.com/6-200-6399) (and vice versa).
For further information on consultants, see Practice note, Atypical workers: overview: Consultants and self-employed contractors and for a standard contract for services between an independent contractor and the client company for the provision of consultancy services, see Standard document, Consultancy agreement (www.practicallaw.com/2-200-2143).