Hiring students on Revave: tax and self-employment for businesses

Revave connects SMEs with students for flexible, project-based work opportunities. At this stage, opportunities on Revave are intended to operate on a self-employed/independent contractor basis unless explicitly stated otherwise. This means students are not employees of Revave, and businesses are responsible for ensuring engagements are set up correctly.

Looking for work rather than hiring? Read the tax guide for students.

What does "self-employed" mean?

A self-employed person typically:

works independently
manages their own taxes
is paid for completing agreed work/services
has flexibility over how work is carried out
is not treated like a traditional employee

In the UK, employment status is based on the actual working relationship, not just what a contract says.

Important: you cannot simply "label" someone self-employed

HMRC looks at how the work relationship functions in practice. A student may potentially be considered a worker or employee if, for example:

you control their schedule closely
they are expected to work fixed hours like staff
they cannot refuse work
they are supervised like an employee
the relationship becomes ongoing and exclusive

Because of this, businesses should ensure work arranged through Revave is genuinely suitable for freelance/project-based support.

Best practice for businesses using Revave

We recommend businesses:

use Revave for project-based or flexible work
agree deliverables upfront
avoid excessive control over how work is completed
allow flexibility where possible
use written agreements/contracts
communicate payment terms clearly

Examples of suitable work:

social media support
market research
admin assistance
website updates
content writing
data entry/cleanup
research projects
AI/process automation support

Tax responsibilities

Businesses are generally responsible for:

ensuring engagements are classified correctly
maintaining appropriate records
paying agreed invoices/fees directly to students

Students are generally responsible for:

handling their own taxes
registering with HMRC if required
completing Self Assessment where applicable

Revave does not currently:

employ students
operate payroll
deduct PAYE tax
manage National Insurance contributions

IR35 & contractor rules

Most student projects on Revave are unlikely to involve complex IR35 arrangements. However, if a contractor operates through a limited company or the working relationship resembles employment, additional rules may apply. Businesses should seek professional advice if unsure.

Disclaimer

This page is for general information only and does not constitute legal, tax, or employment advice. Businesses are responsible for ensuring compliance with UK employment and tax law and should seek professional advice where necessary.