The overriding theme of the gig economy is that everything is up in the air and very little is certain. Government inaction has meant case law has taken over but that could yet be overruled by new legislation.
One of the many non definitive- indicators of employment status is whether the employee or employer handles tax and NI deductions. Well, to confuse matters even further the Office of Tax Simplification has suggested a PAYE-esque system to deduct tax and NI off gig workers.
The move is to supposedly make taxation more efficient for gig workers, many of whom do not have accounting/finance backgrounds. However, whilst it may not prove employment status it would have to have some distinction between gig workers (Deliveroo couriers/Uber drivers) and self-employed (trades/consultants). If not, every person who employed a plumber would have to deduct tax from the tradesperson’s pay.