From a legal point of view there is no argument, the pilot is under the control and direction of the airline. The airline provides the tools to carry out that job.
100% spot on there's no doubts whatsoever about the employment status of a regular line pilot who's roster is controlled and assigned by ONE airline. There's a online check list on the UK H&M website where you simply click multiply choice check list with yes r no and the result will tell you "you're employee" with the reference number for your case. As per law one is obliged to inform the IRS if reasonable grounds exists to check the status of the employment. There's however another problem and it's VAT.
If one was really self-employed meaning having registered a company, working for various clients but most importantly issuing the INVOICES, they theoretically must include VAT. It's another issue one can check out on the same web page, there're exemptions to VAT as well based on revenue and profile. Just make sure you're not due for VAT payment as well. All in all it's a dummied practice falling as well under the so-called pseudo self-employment act which if exercised properly can lead to very serious consequences. Sooner or later the **** is gonna hit the fan and yet another loophole is gonna be closed. Till then enjoy it folks.
