TC09552 - [2025] UKFTT 00704 (TC)

In oral evidence Mr Chapman said that Amelia was a university student who had a part-time job near her University and she worked for the appellant during the University vacations. She had therefore been working in December 2019 but had not worked in January or February 2020. She came home for Easter and worked for the appellant in March 2020.

However, on closer examination, that is not consistent with the RTI FPS which records that she was employed, and paid, by the appellant in each month from 28 February 2019 until 31 December 2019. Her “Leaving Date” was stated to be 1 December 2019. She recommenced employment on 1 March 2020 receiving her wages on 31 March 2020 and she was again paid every month until 21 March 2021.

Furthermore, her PAYE records show that she first worked for the appellant on 3 February 2018 ceasing on 1 December 2019. She had been employed by another company from 12 December 2019 until 6 April 2020.