Thatt old 'employee' question

[Leftie]

When a person may be regarded as an 'employee' rather than self employed contractor has been debated a few times and I have ben pretty comfortable that my part-timers are 'self-employed' as they fulfill many of the HMRC 'ticks'and my accountant has been content that we were on safe ground. I have set things up in trms of working practicces to maintain this distinction.

However, one of them who works elsehwre has been asked to give evidence at court/tribunal case where one of his other employers is being taken by HMRC for refusing to take them onto the books as employees. Basically the fact this guy works for 3 or 4 employers is being used to rebutt HMRC claims that they are 'employees'although it doesnt sound as if he is typical and most of them are retired do only work for him.

Anyway, I have about 14 part timers who do ad-hoc work for me and have other , mainly full time jobs, provide their own IT, premises, pay their own travel and training costs and have the capacity to pass work amongst them without reference to me (and do so). They may work for a week then do nothing for a month and have the right to refuse work 9again they do this too). I was feeling petty confident they would be seen as 'self employed' and they have all egistere with the revenue as such. However, a couple of them have retired from the day job or have taken a career break to raise their kids withot telling me directly and I think that I may now be their only source of income.

I am told that when the HMRC did their inspection on the other company they took a sample of 3 of the 30 'self employed' and looke3d at their inmcome and the arranmgemnets for them working. The managed to chose 3 who had no other income and have insisted on them being 'employees' from April 2007 (which is where the fight in court/tribunal has started).

Any idea if my one retired and one career break part timer would now be seen as employees by HMRC and what I have to do to counter that? If HMRC samples and used those two where would it leave me?