"Who can use the tool
The ESI tool is helpful for anyone who takes on workers, such as employers and contractors. (The tool refers to anyone in this position as an engager.) Individual workers can also use the tool to check their employment status.
However, the tool can’t be used to check the employment status of some workers:
- company directors and other individuals who hold office
- agency workers
- anyone providing services through an intermediary (sometimes referred to as IR35 arrangements)"
Doesn't Brookfield fall into one of the latter two ? (Note don't confuse the term Agency Workers with Temps.)
Also, please be aware that there seems to be some confusion between UK Employment Law, and UK Tax Law in some of the above posts. The definitions of an "employment relationship" are different at an Employment tribunal to a Tax Tribunal.