I’m an owner driver with my own limited co holding the o licence. In the past, if the truck has been off the road, have driven for one of my customers and invoiced them from my company. Have taken advice, and have now been told, that HMRC would classify me as an employee for the days I drive my customers truck, so they should put me on the books for that day. Now I just have the time off, as not worth the hassle.