Paragraph 5.120 or the 2005 Budget Book expresses concerns over the problems facing the construction industry when establishing a dividing line between employment and self-employment. The Tax Faculty has been engaged in discussions with the Revenue over measures which may help with this divide. In particular, it may be that a web based tool might help arrive at an initial decision on employment status. Of course, it is not just the construction industry which struggles with this and we wonder how long it will be before and such guidance is applied more generally.