​If you’ve spent any amount of time working in gardening, landscaping, grounds maintenance or arboriculture, you’ll know there are two very common ways people earn their living:

You’re either a permanent PAYE employee or you’re self‑employed, often working for a company under CIS.

There’s a third group too, which is people who run their own business, take on private clients and manage everything themselves, but for this blog, I mainly want to focus on the first two, because that’s where most of the confusion sits.

A lot of people are technically “self‑employed” but turn up to the same company every day, work the same hours, follow the same instructions and do the same contracts. In reality, they feel like employees, but legally, they aren’t treated as one. And with the changes coming into the CIS rules, this matters more than people realise.

So let’s break it down simply and honestly, in the same way we look at hiring decisions.

Understanding What Self‑Employment Really Means in This Industry

When people say they’re self‑employed in this sector, it usually means one of two things:

They’re genuinely running their own business or they’re a self‑employed subcontractor, working almost full‑time for a company.

That second group is huge in landscaping and grounds maintenance.

You technically work for yourself, but you:

Don’t choose the clients

Don't set the schedule

Don't advertise

Don't run the operations

Don't make major decisions

Yet you’re still responsible for your own taxes, your own administration, and you don’t receive any of the benefits of being an actual employee.

It can be a strange middle ground that gives people the worst parts of both worlds if they’re not careful.

Self‑Employment (CIS Subcontracting): The Pros

There are definitely things people like about working this way.

You often earn a slightly higher day rate: Companies tend to pay subcontractors a bit more because they’re not covering holiday pay, pensions or sick pay.

There’s some flexibility: If you want a day off, you take it. If you want to work elsewhere, you can. Not everyone uses that flexibility, but it is there.

You don’t deal with the business‑side stress: You’re not responsible for finding clients, building a brand or chasing new work like a true business owner would be.

Self‑Employment (CIS Subcontracting): The Cons

This is where people often get surprised.

No holiday pay

No sick pay

No pension contributions

No job security

No regular guaranteed hours

No redundancy protection

And, importantly, you cover many of your own costs. Tools, small equipment, fuel for travel, insurance, certain PPE... it adds up quickly.

You’re also responsible for your tax returns, sending invoices, tracking your earnings and keeping yourself compliant.

And compliance is about to get a lot more serious.

The New CIS Rule Changes: Explained Simply

A lot of people in the industry haven’t heard about the rule changes coming in between 2024 and 2026. These affect self‑employed subcontractors, not PAYE employees.

And honestly, they’re big.

Here’s the simple version:

1. VAT mistakes can now cost you your Gross Payment Status

If you file VAT late or pay it late, HMRC can remove your GPS.
If you lose GPS, the company you work for must automatically deduct 20% tax before paying you.

That means you can suddenly take home much less money, even if you haven’t actually done anything “wrong” other than slip up on admin.

2. HMRC can now remove your status very quickly

Under the old system, things moved slowly. Under the new system, if HMRC suspects any tax‑related issue, they can remove GPS immediately.

3. From April 2026, things get even stricter

This is the part most people don’t know yet.

From April 2026:

If you lose your Gross Payment Status, you may not be able to reapply for five years. HMRC can chase multiple companies in the supply chain if there’s a mistake, even if someone else makes the error, you can still be penalised. Fines can reach up to 30% of unpaid tax and additionally NIL returns are coming back, adding more admin for contractors. For anyone working self‑employed under CIS, this makes the landscape much riskier and much more paperwork‑heavy.

What About True Self‑Employment (Running Your Own Business)?

Running your own landscaping, gardening or tree care business comes with bigger highs and bigger lows.

You can absolutely earn more
You choose your clients
You set your prices
You grow your brand
You build something of your own

But you take on every responsibility:

Marketing, quoting, invoicing, buying equipment, fixing equipment, insurance, training, bookkeeping, customer complaints, tax returns, cancellations, managing cash flow, and dealing with quiet months.

For some, that’s exciting and rewarding. For others, it becomes overwhelming.

Permanent PAYE Employment: The Pros

A lot of people underestimate just how valuable permanent employment is in this industry.

You get a guaranteed wage every week
You’re paid whether it rains or snows
You get paid holidays
You get pension contributions
You’re not responsible for business costs
You’re not exposed to CIS risks
You have a clear route to progression

Jobs are more structured, more predictable and, frankly, less stressful for many people.

Employers also tend to invest in you more when you’re on their books. They want to keep you, so they train you, promote you and involve you in the operation of the business.

Permanent PAYE Employment: The Cons

The main downside is usually earning potential. You might not earn the same weekly money as someone who is self‑employed, especially during peak season.

You also have set hours and less control over the type of work you do day to day.

But you trade that for stability.

So Which Option Is Best?

There isn’t a single answer.

Self‑employment suits people who want independence, don’t mind admin and are comfortable with the risks.

Permanent employment suits people who want stability, benefits, support, progression and predictable income.

What has changed recently is the level of risk involved in being self‑employed under CIS. The new rules mean subcontracting will require more admin, more precision and more time spent managing your tax responsibilities.

It’s still a valid option, but it’s important to go into it with your eyes open.

This industry has room for every type of worker. Whether you’re climbing trees, mowing estates, building patios, planting borders or maintaining sports turf, there is huge opportunity in every direction.

The key is choosing the route that matches your goals, your lifestyle and your appetite for responsibility.

If you’re unsure which direction suits you best, or you’d like an honest conversation about your next step, I’m always here to help.

Drop me a message anytime.

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