There has been much discussion with regard to the use of so called self-employed drivers and drivers employed by umbrella companies. HMRC guidance is clear that for a driver to be self-employed he/she must have both an operator’s licence and a vehicle (see our article October 2017 / article Commercial Motor https://www.freightlinkeurope.co.uk/comm-motor.jpg). HMRC has now opened a consultation https://news.rha.uk.net/2018/05/31/self-employment-consultation/content.html