I was a ltd company

carlston49:

david2867:
I source my services out to haulage companies

You are a disguised employee.

As far as hmrc are concerned, the game is up.

You might get away with it for a few years, but then there will be a knock on the door from hmrc. Back taxes, fines, and interest will all have to be paid.

Is there enough info to be so sure?
If the “services” are just driving a lorry as instructed then you’re probably correct: he is an employee of more than one employer.
IF the “services” are more involved then, possibly not.

And saying “services” rather than “driving” won’t get very far with HMRC. [emoji3]