The self-employed worker is more likely to provide his own tools and equipment to do his work, whereas an employee is more likely to use his employer's equipment and facilities. It is helpful therefore if the Personal Service Company is able to use its own equipment and facilities to undertake the work that is fundamental to the provision of the contracted services.
Possessing your own equipment and office facilities can also demonstrate
financial risk and that you are genuinely
in business on your own account (IBOYOA).