Freelancers and contractors could come under the HM Revenue and Customs (HMRC) spotlight in future as the tax authority attempts to increase revenue.

Individuals who have held more than one job in any single tax year could be particularly at risk, according to Recruiter.co.uk, although this may be mitigated if employers take the time to fill out freelancers' paperwork correctly.

Stuart Davis, chairman of the Freelancer and Contractor Services Association, told the website that workers for an umbrella company may have cause for concern, along with agency temps.

"They are similar to the umbrella model but due to the nature of the work are more transient," he commented.

"This has the potential [to lead to] accumulative tax issues where systems and processes are manual."

HMRC recently reminded those filling in their Self Assessment tax returns on paper to send it in by October 31st in order to avoid a £100 penalty.