self employed or an employee?

aoc

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a girl i know does some hairdressing in a nursing home. she is not registered as an employee nor is she registered as self employed. The home pays her via cheque - query is does she need to disclose this and become self employed or should she be regarded as an employee of the home - who is liable to pay if any the taxes?
 
does she dicate her own hours, provide her own equipment etc? I would be inclined to say self employed and liable for her own taxes
 
not 100% sure about the providing her own equipment.. presume she uses some of the facilities in the home, but i suppose prob brings her own dryer etc.
she is not employed elsewhere, just does a couple of hours a week at the home..
 
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