Sebastian Dangerfield is a Computer Programmer and IT Consultant. He started working on a series of projects for Giga Systems Ltd in March 2018 and since then he has worked on a new project for them every 4 to 6 weeks until the present (February 2018).
The projects usually provide about £4000 to £6000 each and he usually does 10 per year
Sebastian is under no obligation to accept any of the projects and works entirely under his own control
Sebastian works from his office at home which has been fully equipped for his likely range of tasks. He rarely visits the premises of Giga Systems. His office occupies one room of his 5 room home and incurs considerable overhead costs for typical items such as heat/light, phone, etc
In relation to Giga Systems: List those factors which will be considered by HMRC when they determine whether Sebastian is an employee or is self-employed, and the relevant law as authority.
Advise Sebastian as to his situation and how best he should proceed.
Reference should be made to all relevant sources of law and should be appropriately researched.
The essay should be double spaced, font size 11 Verdana. The word limit cannot go under 1800 or more than 2200 words.