A court or employment tribunal (known as an industrial tribunal in Northern Ireland) can make a final decision on employment status for employment rights purposes. They’ll look at how the employment relationship between the person and the business works in practice.
HM Revenue and Customs (HMRC) may separately argue that someone is self-employed for tax purposes. This may be confirmed by the tax tribunal and the courts.
An employment tribunal or court may still make a decision that someone is a worker or employee for employment rights purposes.