Whether equipment and other facilities are provided by the individual can be important. An employee will have all the necessary major items of equipment and facilities provided by its employer. The self employed will generally provide their own equipment [Ready Mixed Concrete (South East) v The Ministry of Pensions and National Insurance (1968)].
The more essential the equipment is to the work, the more important this factor becomes, i.e. a milk man who does not own his own float will not normally be accepted as self employed.
HMRC will also take into account investments in skill, i.e. training. If a contract contains clauses that stipulate the client will purchase any training or equipment (other than particularly specialized equipment) on behalf of the supplier is likely to fail an assessment.