http://www.hmrc.gov.uk/employment-status/index.htm#1 http://www.hmrc.gov.uk/employment-status/index.htm#1 would seem to indicate that it's similar to Canada & U

http://www.hmrc.gov.uk/employment-status/index.htm#1 http://www.hmrc.gov.uk/employment-status/index.htm#1 would seem to indicate that it's similar to Canada & USA -- if the employer has control over the hours and way the work is performed, you don't get a choice over the employment status. The location really doesn't matter.