HM Revenue & Customs: Employment status
Employment status
Employed or self-employed?
A worker's employment status, that is whether they are employed or self-employed, is not a matter of choice. Whether someone is employed
or self-employed depends upon the terms and conditions of the relevant engagement. The tax and National Insurance contributions (NICs) rules
do, however, contain some special rules that apply to certain categories of worker in certain circumstances. See section on special cases.
If you work for someone else, it is important to know whether you are working for that person in an employed capacity or in a self-employed
capacity as an independent contractor. If you are an engager, it is your responsibility to correctly determine the employment status of your workers.
A worker's employment status will determine the charge to tax on income from that employment or self-employment. It will also determine
the class of NICs, which are to be paid.
General links
Employed or self-employed?
In order to answer this question it is necessary to determine whether the person works under a contract of service (employees) or under a contract
for services (self-employed, independent contractor). For tax and NICs purposes, there is no statutory definition of a contract of service or
of a contract for services. What the parties call their relationship, or what they consider it to be, is not conclusive. It is the reality of
the relationship that matters.
In order to determine the nature of a contract, it is necessary to apply common law principles. The courts have, over the years, laid down some
factors and tests that are relevant, which is included in the overview below.
As a general guide as to whether a worker is an employee or self- if the answer is 'Yes' to all of the following questions, then the worker
is probably an employee:
Do they have to do the work themselves?
Can someone tell them at any time what to do, where to carry out the work or when and how to do it?
Can they work a set amount of hours?
Can someone move them from task to task?
Are they paid by the hour, week, or month?
Can they get overtime pay or bonus payment?
If the answer is 'Yes' to all of the following questions, it will usually mean that the worker is self-employed:
Can they hire someone to do the work or engage helpers at their own expense?
Do they risk their own money?
Do they provide the main items of equipment they need to do their job, not just the small tools that many employees provide for themselves?
Do they agree to do a job for a fixed price regardless of how long the job may take?
Can they decide what work to do, how and when to do the work and where to provide the services?
Do they regularly work for a number of different people?
Do they have to correct unsatisfactory work in their own time and at their own expense?
A contract is an agreement between two or more parties. It can be written, oral, implied or a combination of these.
The main elements of a valid contract of service (employment), or a contract for services (self-employment), are:
the intention to enter into legal relations
an offer (usually of work) and its acceptance (an agreement)
consideration (for example, in return for performing work the worker receives payment).
Once it is established that a contract exists, it is then necessary to establish the terms and conditions of work agreed between the worker and
the engager and, having completed this exercise, to apply case law laid down by the courts over the years. The basic approach of the courts is
to identify weigh those that point to self-employment against those that and then stand back and consider
the picture that emerges. There are, however, certain factors that must be present in a contract of service. See below the relevant factors the
courts may take into account in determining employment status.
What the parties call their relationship, or what they consider it to be, is not conclusive. It is the reality of the relationship that matters.
Nevertheless, the intention of the parties has to be taken into account and can be decisive where the relationship is ambiguous and, or where
the other factors are neutral.
For more detailed information on contracts, see the guidance in the Employment Status Manual at
Relevant factors used to determine employment status
Recent court cases indicate there is no single satisfactory test governing the question whether a person is an employee or self-employed. One must
consider all the factors that are present in, or absent from, weigh those pointing to employment against those pointing to self-
and then stand back and consider the picture that emerges. The result may be that a person is considered to be in business on his own account
(self-employed) or is an employee.
The following factors are not an exhaustive list but they do include the more important ones.
Personal service
It is a necessary condition of a contract of service that the worker is required to provide his or her services personally. Consideration must
therefore be given to whether or not a worker could provide a replacement worker in his or/her absence. This is usually referred to as a right of
substitution.
Where both the worker and his or her engager understand that a suitably qualified or skilled person can (or must) be provided by that worker in
his or her absence the situation is very likely to be self-employment.
The absence of a right of substitution (in other words a requirement for personal service) does not necessarily mean that the worker will be
an employee. A requirement for personal service may exist in situations of employment and self-employment. See below for more information on substitution.
Mutuality of obligation
The minimum obligations that are necessary for a contract of service are the obligation on the part of the worker to give personal service
and the obligation on the part of the engager to pay the worker for that service. An employment contract will often also indicate that the engager
will provide work for the duration of the contract during the agreed working hours.
Right of control
The employee must be subject to a certain degree of control by the engager although control need not be exercised in practice. It is the right of
control that matters. The engager may control how a worker performs his services, what tasks have to be performed, when and, or where they must
be performed.
The fact that a worker may be told how to perform duties will usually be seen as a strong pointer to employment but, where the worker is an
expert (For example, a ship's captain, consultant brain surgeon and so on), the absence of this aspect of control would probably not be
seen as material.
The employee will usually be expected to work set hours each day or week but may be permitted to work flexible hours and to work at the employer's
premises or at other places with the agreement of the employer. The self-employed person is more likely to have the freedom to do work when and where he
or she wants.
Right of substitution and engagement of helpers
Some contracts give the worker a right to send a replacement or engage a helper. Where the worker has to pay that person this would be regarded
as an indicator of self-employment. The degree to which it points in that direction would depend on the particular circumstances of each case. Relevant
considerations would include whether the engager reserved the right to reject a substitute and whether the right was exercised on a regular basis.
The worker may, however, only have a right to propose a substitute rather than a right to actually send a substitute, and this would probably be
seen as only a mild pointer to self-employment.
Provision of own equipment
A self-employed contractor generally provides whatever equipment is needed to do the job (though in many trades, such as carpentry, it is
common for employees, as well as self-employed workers, to provide their own hand tools).
The provision of significant equipment (and, or materials) which is fundamental to the engagement is of particular importance. For example, where an IT
consultant is engaged to undertake a specific piece of work and must work exclusively at home, using the worker's own computer equipment,
that will be a strong pointer to self-employment. But where a worker is provided with the necessary equipment, materials and so on by the engager
that points to employment.
Financial risk
Individuals who risk their own money by, for example, buying assets needed for the job and bearing the running costs and paying for overheads
and large quantities of materials, are almost certainly self-employed. Employees are not usually expected to risk their own capital.
An example of a financial risk is where a skilled worker incurs significant amounts of expenditure on training in order to obtain the skills needed,
which is used in subsequent engagements. This can be treated as a pointer to self-employment, in the same way as investment in equipment to be used
in a trade, if there is a real risk that the investment would not be recovered from income from future engagements. Self-employed workers may also be
required to rectify unsatisfactory work in their own time for no additional reward.
Financial risk could also take the form of quoting a fixed price for a job, with the consequent risk of bearing the additional costs if the
job overruns. The risk of making a loss is a very strong indicator of self-employment and can be decisive on its own.
Opportunity to profit
A person whose profit (or loss) depends on the capacity to reduce overheads and organise work effectively may well be self-employed. People who are
paid by the job will often be in this position. For example, a person who quotes a fixed price may well be able to complete the task ahead of
schedule or at a lower cost than originally envisaged. People who provide their own materials may be able to profit by getting a good price on the
materials or by charging more for them.
Length of engagement
By itself, the length of a particular engagement may have little importance in determining employment status, although it is more likely that an employee
will have an open-ended contract.
I however, common these days for employees to be engaged on fixed term contracts. Where a person undertakes a number of short-term engagements
for different engagers and runs the risk of bad debts, incurs expenditure in the course of obtaining engagements and so on, he or she may be regarded
as self-employed. On the other hand, a person engaged on a short-term contract may be regarded as a casual employee. This factor must be viewed
in the light of all the different aspects of a person's work.
Part and parcel of the organisation
At one time this was considered to be a test of employment or self-employment, but it is now viewed as one factor to be considered with all the others.
Establishing whether a person becomes 'part and parcel' of a client's organisation can be a useful indicator in some situations. For example,
someone taken on to manage a client's staff will normally be seen as an integral part of the client's organisation and this may be seen as a strong
indicator of employment.
Employee-type benefits
The presence, in a contract, of benefits such as paid leave, membership of firm's pension scheme, right to car park space, canteen facilities
and so on is a good indicator that an employment relationship exists. A contract of employment may also contain access to a grievance procedure
and the worker may be subject to disciplinary procedures.
The absence of such benefits may be viewed as a pointer to self-employment but the lack of these is usually as a consequence of the intention of
self-employment. It may be necessary to consider whether employees of the engager, who do similar work, have access to such benefits. A comparison
might also have to be made between the rates of pay of those employees and the 'contract' worker, as the latter may be paid a greater
rate in order to compensate in part for the absence of such benefits.
Right to terminate contract
A right to terminate an engagement for a reason other than serious breach, by giving notice of a specified length, may be viewed as indicative of
a contract of employment, but, at best, would only be regarded as a minor factor. Such a provision is unlikely to be found in a contract for services,
which usually ends on completion of the task, or if the terms of the contract are breached.
Personal factors
In deciding a person's employment status it may sometimes be necessary to take into account factors which are personal to the worker and which
have little to do with the terms of the particular engagement being considered. For example, if a skilled worker works for a number of clients throughout
the year and has a business-like approach to obtaining engagements (perhaps involving expenditure on office accommodation, office equipment and so
on) this will point towards self-employment. Personal factors will usually carry less weight in the case of an unskilled worker, where other factors,
such as the high level of control exercised by the engager, are likely to be conclusive of employment.
Mutual intention
The intention of both parties can be decisive where the factors pointing to employment and to self-employment are evenly balanced. But a stated
intention, for example, for self-employment is of no consequence where the facts point clearly to employment.
Whether a worker is an employee or self-employed depends on a range of factors, but the final opinion is not reached by adding up the number
of factors pointing towards employment and comparing that result with the number pointing towards self-employment. The courts have specifically
rejected that approach.
It is a matter of evaluation of the overall effect, which is not necessarily the same as the sum total of all the individual details. Not all details
are of equal weight or importance in any given situation. The details may also vary in importance from one situation to another.
When the detailed facts have been established, the right approach is to stand back and look at the picture as a whole, to see if the overall
effect is that of a person working in a self-employed capacity or a person working as an employee in somebody else's business. If the evidence is
evenly balanced, the intention of the parties may then decide the issue
Casual, or part-time working
The same considerations to determine employment status will apply even if the worker works part-time or on a casual basis.
More than one job
If a worker has:
more than one job
works for a number of different people for a few days or weeks at a time
it is necessary to answer the questions for each job.
If the worker provides services to many people, and does not work regularly for one person to the exclusion of others, this may affect whether the
work for each is as an employee, or as a self-employed person.
Just because a worker is self-employed in one job, doesn't necessarily mean he or she will be self-employed in another job. Equally,
if a worker is employed in one job, he or she could be self-employed in another.
A worker could even be an employee and self-employed at the same time. For example, he or she could
be employed as a part-time shop assistant and spend the rest of their time running their own business from home
or work full-time as an employee at a company, and run a part-time business in the evening or weekends
The worker may have a number of casual or part-time activities, and may be an employee in some and self-employed in others. It all depends on
the facts.
Special cases
Tax and NICs law does contain some special rules that apply to certain categories of worker in certain circumstances. These include:
Tax and NICs
Tax is charged on employment income and &employment& includes:
any employment under a contract of service,
any employment under a contract of apprenticeship, and
any employment in the service of the crown.
Income from
is also charged as employment income.
Class 1 (and class 1A) contributions are payable by employed earners (and by employers) and class 2 and 4 contributions are payable by self-employed
An employed earner is a person who is gainfully employed in Great Britain or Northern Ireland either under a contract of service, or in
with income chargeable to income tax as employment income.
Employer's obligations (worker's employment status)
It is a general requirement that those wishing to take on workers consider the terms and conditions of a particular engagement to determine whether
the worker is an employee or self-employed. If these requirements are not met it creates unfair competition between those businesses that meet
their responsibilities and those that do not. It also creates unfairness where, for instance, two workers engaged on the same project and performing
the same tasks for separate businesses are not paying the same tax and NICs due to the incorrect classification of one of them.
You can ask your local Status Inspector for an opinion as to the employment status of your workers.
Alternatively you can obtain a HMRC 'view' of the employment status of your workers by using the . Provided the answers given to the ESI questions accurately reflect the terms and conditions under which the
services are provided at the relevant time of the contract, HMRC will be bound by the ESI outcome where the engager or their authorised representative
provides copies of the printer-friendly version of the ESI Result screen, bearing the 14 digit ESI reference number, and the Enquiry Details screen.
You should also retain a copy of the written contract (if available) in relation to the engagement which the print-out refers along with any other
documentation you relied on when completing the ESI.
Worker's obligations (own employment status)
Your employment status for tax and NICs purposes will depend on the terms and conditions of your contract with the engager.
If you work under a contract of service (employment), the employer will be responsible for operating PAYE and accounting for tax and NICs.
However, if you work under a contract for services (self-employed), you will be responsible for registering as self-employed and for completing
You can obtain a HMRC 'view' of your employment status by using the . However,
this will provide a general guide only which would not be binding on HMRC.
Agency's obligations
Where an agency, usually a recruitment agency, supplies a worker who is not an employee of the agency, to another person, it is possible that
might apply with the result that the agency has an obligation to operate PAYE and
account for Class 1 NICs.
You can ask your local Status Inspector for an opinion as to whether the tax and NICs agency legislation applies to any of your workers under
Our obligations
It is our job to ensure that individuals pay tax and NICs on the right basis at the right time. Our aim is to get employment status right.
Our Status Inspectors may be able to express an opinion on employment status in accordance with
As part of our compliance activity we may wish to check that a person's employment status has been correctly classified. We seek voluntary compliance,
but, where we find that the incorrect classification has been applied, we have a duty to ensure things are put right, both for the past and for
the future. If someone does not agree with our decision, he or she has the right to appeal - .
Help and advice on employment status issues for tax and NICs is available by phoning 7.
For a HMRC 'view' of your employment status or that of your workers use the .
Employment rights and benefits entitlement
The fact that a person is found to be an employee for tax and, or NICs purposes does not necessarily lead to the conclusion that he or she is
an employee for other purposes. Information about employment rights and entitlement to benefits are available at
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＞＞＞单词拼写。根据句子意思和汉语提示，写出空缺的形式正确的单词。..
单词拼写。&根据句子意思和汉语提示，写出空缺的形式正确的单词。
1. The third, the Vikings, _______(影响)the vocabulary and place-names of the North of England, and the&& &fourth, the Normans, left castles and introduced new words for food. 2. John Snow suggested that the source of all the water supplies be _______(检查) 3. So many thousands of terrified people died every time there was an ________(爆发).4. The problem ______(出现) because astronomers had noticed that some planets in the sky seemed to stop,&& &move backward and then go forward in a loop. 5. His friends were ________(热情的) and encouraged him to publish his ideas. 6. Well,you have to listen for the detailed facts. _______(同时)you have to prepare the next question &&& depending on what the person says. 7. The president of the university _______(批准) his appointment to the department two days ago. 8. The workers are ________(乐观) about the future of their factory. 9.You have three layers of skin which act as a _______(屏障) against disease. 10. People at a much later date who write about the same events are called secondary______(来源).
题型：填空题难度：中档来源：0101
1. &influenced& 2. examined& 3. outbreak& 4. arose 5. &enthusiastic 6. Meanwhile 7. approved 8. optimistic 9. &barrier 10. &sources
马上分享给同学
据魔方格专家权威分析，试题“单词拼写。根据句子意思和汉语提示，写出空缺的形式正确的单词。..”主要考查你对&&单词、词组，从属连词，过去分词，一般过去时&&等考点的理解。关于这些考点的“档案”如下：
现在没空？点击收藏，以后再看。
因为篇幅有限，只列出部分考点，详细请访问。
单词、词组从属连词过去分词一般过去时
单词和短语：
由两个以上的词组成的，没有完整的句子结构，但又有一定的语法和逻辑关系的词的组合就是短语或词组。短语又包括固定短语，和自由短语。比如说，put off (推迟)，look up(查阅，查字典）have a heavy heart（心情沉重）…我们都习惯称为短语或词组（phrase)。put off是由一个动词和介词组成的，但他在句子中充当一个动词的作用，也就是说在这个词组中，put 是词头（head of the phrase) 所以它是动词词组，或动词短语。题型特点：对于英语学习来说，词汇是基础，掌握并灵活运用英语单词对学好英语至关重要，它会直接影响到我们的听、说、读、写能力。从高考单词拼写试题来看，单词拼写把单词放在句中考查，不仅是单词拼写，而且还要考查单词的形式，即将单词的写与用结合起来。这一点主要是要求学生对词汇的应用要有所掌握，体现了学以致用，从而根据语境选用适当的词。因此，答题时必须认真阅读全句，弄懂句意，在理解的基础上考虑选用适当的词汇。所考词汇多为多音节词，多数单词均有不同的变化形式，一般不少于4个字母。
题型种类：1、句子中被考查的单词突出，画横线，横线标有该单词的首字母，要求学生写出该单词的正确形式。2、句子中被考查的单词突出，画横线，横线后的括号内注有汉语，要求学生写出该单词的正确形式。
&例题解析：
(一)读懂句意，确定单词。例如：The f____day of the week is Sunday. 该句意为“一周的第一天是星期天”，需要填的词的首字母是“f”，根据常识和序数词有关知识应填“第一”，故填 first。此类题还可考月份。例如:：September is the n ____ month of the year (答案：ninth) (二)瞻前顾后，确定形式写出单词后，还要注意分析该单词是否需要变化形式。现分类说明如下:1、名词一般考虑单、复数和所有格。例1：Do you like white？We have shirts of different c____. 根据句意，可确定单词为“color”，通过前面的shirts和different两词可确定此处应用colors。例2：September10 this T____Day. 根据句意，确定单词“Teacher”，它与Day之间存在所有格关系，将Teacher变为复数，再变为所有格，应填Teachers'。 2、形容调和副词这两类词学生极易混淆，做题时应仔细分析，慎重选择究竟用哪类词，有时还要考虑到形容词和副词“级”的变化。例1：He was very a____with the man upstairs and began to shout, "Stop singing!" 根据句意，此处应填形容词原级angry。例2：On Sundays, Children play h____in the park. 此处应填副词happily，副词修饰动词。 3、动词动词变化形式较为复杂，一般有五种:动词原形、第三人称单数形式、现在分词,过去式和过去分词。可综合考查学生运用英语知识的能力。例1：Thank you very much for l____me your bike. 介词后动词用-ing形式，故填lending。例2：When he was ten, he became i____in maths. become interested in 为固定词组，意为“对……感兴趣”，故此处应填interested。 4、数词注意确定用基数词还是序数词。例1：There are t____months in a year. 此处应用基数词twelve。例2：December is the t____month of the year. 此处应填序数词twelfth。 5、代词主要从人称代词、物主代词、反身代词、不定代词和疑问代词几方面考虑，有时还要考虑用单数还是用复数。例1：Help y____to some fish, Jim. 根据句意，此处应用yourself. 例2："Help y____to some fish, please." Mrs Green said to the twins. 根据句意，thetwins为复数，故填yourselves。 6、连词若前后两个词或句子存在转折、因果、并列、选择等关系，一般应填连词。例1：She didn't go to school yesterday b____she was il1. 从句和主句互为因果关系，故填because。例2：The football match still went on t____it was raining heavily. 该从句为让步状语从句，故应填though。解题技巧：
以下是解单词拼写的基本程序：首先要仔细审题，明确大意。在句子缺词的情况下，尽量弄懂句子大意并根据已给出的语境，判断出所缺的单词，试将该单词放入句子当中，看是否能使句子完整，句意明确。注意词性，写出词形。在解题过程中，要特别注意根据句子中所缺成分，判断所缺单词的词类。1、名词，就要注意单复数；2、动词，就要注意主谓一致、时态和语态的一致性；3、形容词和副词，就要注意形容词和副词之间的转化规则；4、词组和短语，就要注意固定搭配。重读句子，验证答案。完成拼写后，要把句子重读一遍，检查句子是否通顺，单词拼写是否准确无误，单词形式是否正确，如名词的数、格，动词的时态、语态、语气和非谓语形式，形容词、副词的级等。这一步很重要，因为差之毫厘，谬以千里。总而言之，高考单词拼写题既考查学生的词汇量，又考查学生在特定的语境中灵活运用词汇的综合应变能力。要想提高得分率，绝非一日之功。正如谚语所说：“Rome was not built in one day”。所以，考生应该以命题特点为指导，在平时的复习中运用构词法知识多读、多记、多练，并增强语感，辅以行之有效的解题方法，才能熟练掌握，灵活运用，避免出错。题型拓展：1、单纯的翻译题，考查考生对单词的记忆。例句：The little girl is wearing a____ (粉红色的)dress. (正确答案：pink) 2、根据语境要求，填入所写单词的适当形式。例句：The story was first written in English and later____ (翻译) into Chinese.(正确答案：translated)3、从词在拼写上有可能存在的“盲点”（相对难写、难记）考虑命题。例句：The book gives a short ____(描述) of the city.（正确答案：description）4、在有可能出现多个近似答案的情况下，对词的用法进行甄别。例句：Very few people ____(成功) in losing weight these days.(正确答案：succeed) 5、从词在用法上有可能存在的“盲点”（相对少见的用法，在一般规律中考查特殊）考虑命题。例句：All the boys were standing up ____(笔直). (正确答案：straight) 6、侧重选择多音节词汇（构成各单词的字母数一般都超过了7个）命题，考查考生对多音节词汇的把握程度。例句：One of ____ (邻居) kept a very beautiful garden. (正确答案：neighbours或neighbors) 7、侧重选择词义较为生僻或使用率偏低的词汇命题，考查考生对单词拼写记忆的广泛程度。例句：He turned on the television set hanging from the____ (天花板). (正确答案：ceiling) 8、侧重从词音与词形不相吻合的部分命题（包括不发音字母），考查考生对单词拼写记忆的准确程度。例句：I usually just have a____ (三明治) for lunch. (正确答案：sandwich) 9、能根据语境的要求，将所给的中文提示（该提示给人以名词或动词的假象）转译成正确的英语表现形式。例句：I changed into my sports shoes so that I could walk more____（舒服）. (正确答案：comfortably) 10、对近义词不同搭配用法的一般常识，在有可能出现多个答案的情况下，对词的用法进行反复推敲，考生应对最常用词汇的易混易错现象给予注意。例句：A fence at the back of garden (分开) us from the neighbours.(正确答案：separates或separated)从属连词的概念：
连词用于引导从句以形成句子的一部分或修饰句子的构成要素的叫作从属连词。英语从属连词用法分类详解：
1、引导时间状语从句的从属连词：&（1）表示“当…时候”或“每当”的时间连词。主要的when, while, as, whenever： 如：He jumped up when the phone rang. 电话铃响时他吓了一跳。&&&&&&&&&We listened while the teacher read. 老师朗读时我们听着。 &&&&&&& The phone rang just as I was leaving. 我正要离开，电话铃就响了起来。 （2）表示“在…之前(或之后)”的时间连词。主要的有before, after： 如：Turn the lights off before you leave. 离开前请关灯。 &&&&&&& He started the job soon after he left the university. 他大学毕业后就开始做这份工作。 （3）表示“自从”或“直到”的时间连词。主要的有since, until, till： 如：He has lived here since he got married. 他结婚后就一直住在这儿。 &&&&&&& Most men worked until[till] they're 65. 大多数男人工作到65岁。 （4）表示“一…就”的时间连词。主要的有as soon as, the moment, the minute, the second, the instant, immediately, directly, instantly, once, no sooner…than, hardly…when等： 如：Tell him the news as soon as you see him. 你一见到他就把这消息告诉他。 &&&&&&& I recognized her the moment(that) I saw her. 我一看到她就认出她来了。 &&&&&&& I want to see him the minute(that) he arrives. 他一到来我就要见他。 &&&&&&& I went home directly I had finished work. 我一干完活就回家了。 &&&&&& Once he arrives, we can start. 他一来我们就可以开始。 （5）表示“上次”、“下次”、“每次”等的时间连词。主要的有every time(每次)，each time(每次)，(the) next time(下次)，any time(随时)，(the) last time(上次)，the first time(第一次)： 如：Last time I saw him, he looked ill. 上次我见到他的时候，他好像有病。 &&&&&&& Next time you're in London come and visit us. 你下次来伦敦过来探望我们。 &&&&&&& Do look me up next time you're in London. 你下次到伦敦来，一定来找我。 &&&&&&& Every time I call on him, he is out. 我每次去访问他，他都不在。 &&&&&& You can call me any time you want to. 你随时都可以给我打电话。 【注】every time,each time,any time前不用冠词，(the)next time, (the)last time中的冠词可以省略，而the first time中的冠词通常不能省略。 2、引导条件状语从句的从属连词：这类连词主要有if, unless, as[so] long as, incase等： 如：If anyone calls tell them I'm not at home. 要是有人打电话来，就说我不在家。 &&&&&&& You will fail unless you work hard. 你若不努力就会失败。 &&&&&&& As[So] long as you need me, I'll stay. 只要你需要我，我就留下。 &&&&&&& In case I forget, please remind me about it. 万一我忘记，请提醒我一下。 【注】在条件状语从句中，通常要用一般现在时表示将来意义，而不能直接使用将来时态。不过，有时表示条件的if之后可能用will，但那不是将来时态,而是表示意愿或委婉的请求(will为情态动词)： 如：If you will wait a moment, I'll fetch the money. 请等一下，我就去拿钱。 3、引导目的状语从句的从属连词：主要有in order that, so that, in case, for fear等： 如：We used the computer in order that we might save time. 我们使用计算机是为了节约时间。 &&&&&&& Speak clearly so that they may understand you. 说清楚，以便让他们能明白你的意思。 &&&&&&& Be quiet in case you should wake the baby. 安静些，免得把婴儿吵醒。 &&&&&&& He is working hard for fear he should fail. 他努力工作以免会失败。 4、引导结果状语从句的从属连词：主要的有so that, so…that, such…that等： 如：We're all here now, so that the meeting can begin at last. 我们现在都到齐了，终于能开会了。 &&&&&&& It's so difficult a question that none of us can answer it. 那是一个很难的问题，我们没有一个人能回答。 &&&&&&& He shut the window with such force that the glass broke. 他关窗户用力很大，结果玻璃震破了。 【注】so that中的that在口语中通常可以省略。 5、引导原因状语从句的从属连词：主要的有because, as, since, seeing(that), now(that), considering(that)等： 如：He couldn't got to school because he had a cold. 他因患感冒而未能去上学。 &&&&&&& Since everybody is here, let's begin our discussion. 大家都到了，我们就开始吧。 &&&&&&& Seeing that it is 8o'clock, we'll wait no longer. 由于时间已到8点，我们将不再等了。 &&&&&&& Now that you are here, you'd better stay. 你既然来了，最好还是留下吧。 6、引导让步状语从句的从属连词：主要有although, though, eventhough, even if, while, however, whatever, whoever, whenever, wherever等： 如：Although[Though] he is poor, he is well contented. 他虽穷却能知足常乐。 &&&&&&& Though[Even though] it's hard work, I enjoy it. 尽管是苦活，但我乐意干。 &&&&&&& Even if you don't like wine, try a glass of this. 即使你不喜欢喝酒，也尝尝这杯吧。 7、引导方式状语从句的从属连词：主要有as, like, as if, as though, the way等： 如：Do it as[like] he does. 像他那样做。 &&&&&&& He behaved as if nothing had happened. 他装作若无其事的样子。 &&&&&&& They treat me as though I were a stranger. 他们待我如陌生人。 &&&&&&& Nobody else loves you the way(=as) I do.没有人像我这样爱你。 8、引导地点状语从句的从属连词：主要有where, wherever, everywhere等： 如：There were lots of parks where I lived. 我住的地方有许多公园。 &&&&&&& Sit wherever you like. 你想坐在那儿就坐在那儿。 &&&&&&& Everywhere they went, they were warmly welcomed. 他们每到一个地方都受到热烈欢迎。 9、引导比较状语从句的从属连词：主要有than和as…as： 如：It's easier than I thought. 这比我想像的要容易。 &&&&&&& They are as often wrong as they are right. 他们错对各半。 10、引导名词性从句的从属连词：主要有that, if, whether： 如：It is clear enough what he meant. 他是什么意思很清楚。&&&&&&&&Your greatest fault is that you are careless. 你最大的缺点是粗心大意。 &&&&&& Whether it will do us harm remains to be seen.是否对我们有害还要看一看。 &&&&&& She didn't say if he was still alive. 她没说他是否还活着。 从属连词知识体系：
&用作从属连词的六类名词结构：
英语中有些名词结构可用作从属连词，用以引导状语从句，且主要是时间状语从句。这类结构归纳起来有以下六类： 一、the+瞬间名词： 其中的瞬间名词主要包括moment, minute, instant, second等，其意为“一……就……”，相当于as soon as。如：The minute he saw her he fell in love. 他对她一见倾心。&& Telephone me the moment(that) you get the results. 你一有结果，马上给我打电话。&I was so tired that I fell asleep the instant I closed my eyes. 我很累，一合上眼就睡着了。 Sheputdownthereceiverthesecondsherecognizedmyvoice.她一听出是我的声音，马上就放下电话听筒。 注：其中的瞬间名词后可接that，也可省略。另外，有的个别副词（如directly/immediately等）也可表示类似意思。如： Immediately the meal was over,he switchedon the radio.饭一吃完他就把收音机打开。
二、the+季节名词： 其中的季节名词包括spring,summer,autumn,winter，其意为“在……的那年春天、夏天、秋天、冬天。如：His wife left him thes pring he went abroad.在他出国的那年春天，他的妻子离开了他。 He sold his house and went to the souththe summer he lost hisjob.在他失业的那年夏天，他卖掉房子去了南方。 He was sentto prison the winter his third daughter was born.在他第三个女儿出生的那年冬天，他被关进了监狱。 She got married the autumn she graduated from college.她大学毕业的那年秋天就结婚了。 三、the+时间名词：其中的时间名词主要包括hour,day,night,week,month,season,year等，其意为“在……的时候、那天、那个晚上、那周、那个月、那个季节、那年”。如： The hour he wa sin her office,he felt very sad.当他在她办公室的时候，他感到很伤心。 The day here turned home,his father was already dead.他回家的那一天，他的父亲已经死了。 The night I wenttoseeher,shehadleftforBeijingtoattendanimportantmeeting.就我去看她的那个晚上，她到北京去开一个重要的会议了。 Mr Smith didn't go to work the week his wife was ill.史密斯先生在他妻子生病的那个星期没去上班。 They ear helivedinthecountry,he learned alot.他在乡下呆的那一年，他学到了不少东西。 四、the+序数词+time 其中的序数词包括first,second,third,fourth等，其意为“当第几次……的时候”。如： My girlfriend beat me at pokert he first time weplayed.我头一次和女朋友打扑克，她就把我赢了。 These cond time I saw her,she looked like an old woman.我第二次见到她时，她看上去像一个老太婆。 The third time I went there,I found all of them had left and the offices were all empty.我第三次去那儿时，我发现他们都离开了，所有的办公室都是空的。 注：1.next,last也具有类似序数词的性质，因此也具有以上用法。如： Nexttimeyoucomein,pleaseclosethedoor.下次你进来，请关门。 Thelasttimewetalkedhesaidheneededanothertwodays.上次我们谈话时他说他还需要两天。 2.thefirsttime,thesecondtime,thethirdtime等用作连词引导时间状语从句时，其前通常要有定冠词，而(the)nexttime,(the)lasttime引导状语从句时，其中的冠词可以省略，如下面这道上海高考题，其答案是C，不是A：I though ther nice and honest______Imether. A.first time& B.fo rthe first time C.the first timeD.by the first time 五、不定代词+time 其中的不定代词主要包括each,every,any等。如：Every time I ringher,the phone is engaged.我每次给她打电话，电话都占线。 Every time I see him he either wants to tell me his trouble or borrow some money.每次我见到他，他不是向我诉苦，就是要向我借钱。 He felt nervous each times he spoke to him.每次她和他讲话，他都感到紧张。 AnytimeyoucometoLondondolookmeup.你无论什么时候到伦敦来，一定要来看我。 注意：everytime,eachtime,anytime用作连词引导状语从句时其前习惯上不用冠词，它与the first time,these cond time,the third time等引导时间状语从句时其前必须要用定冠词不同。 六、其他名词结构以上归纳的名词结构均用于引导时间状语从句，有些其他结构还可引导其他性质的状语从句，如the way可用于引导方式状语从句，表示“像……一样”。如： The didn’t do it the way we do now.那时他们不像我们现在这样行事。 Joyce looked at me the way alotof girls did.乔伊丝像许多姑娘那样瞧着我。 注：这样用的theway与as用法相似。如：Hold itin both hands,the way(=as)Mummy does.用两只手捧住，像妈妈那样。 过去分词的概念：
过去分词一般表示完成和被动的动作，只有一种形式。即：动词原形加-ed构成。如：fallen leaves 落叶&&&&&&&&&boiled water 开水 &&&&&&& I heard the door closed. 我听见门被关上了。 过去分词与现在分词被动式的区别：
两者均可表示被动，其区别主要在于它们所表示的时间概念不同，但有时它们也可表示相同的意思。 如：Written in haste, the book has many mistakes. 这书因写得仓促，所以错误不少。&&&&&&&&&Being written in haste, the book has many mistakes. 这书因写得仓促，所以错误不少。&&&&&&&&&Having been written in haste, the book has many mistakes. 这书因写得仓促，所以错误不少。有时虽然所表示的时间概念相同，但有细微区别： 如：Having been show the lab, we left. 被领着看了实验室后，我们就离开了。过去分词的句法功能：
1、作定语： 如：I don't like the book written by Martin. &&&&&& Our class went on an organized trip last Monday. 上周一我们班开展了一次有组织的旅行。& 注意：当过去分词是单词时，一般用于名词前，如果是过去分词短语，就放在名词的后面。过去分词做定语相当于一个被动语态的定语从句。 2、过去分词作表语： 如：They were very excited at the news. 听到这个消息，他们非常激动。 &&&&&&& The window is broken. 窗户破了。 &&&&&&& They were frightened at the sad sight. 他们对眼前悲惨的景象感到很害怕。 注意：be+过去分词，如果表示状态是系表结构，如果表示被动的动作是被动语态。区别：The window is broken.（系表） &&&&&&&&&&& The window was broken by the boy.（被动） 有些过去分词是不及物动词构成的，不表示被动，只表示完成。如：boiled water（开水） fallen leaves（落叶） newly arrived goods（新到的货） the risen sun（升起的太阳） the changed world（变了的世界） 这类过去分词有：gone, come, fallen, risen, changed, arrived, returned, passed等。 3、过去分词作宾语补足语： 如：I heard the song sung several times last week. 上周我听见这首歌被唱了好几次。 有时过去分词做with短语中的宾语补足语： 如：With the work done, they went out to play. 工作做完了，他们出去玩去了。 4、过去分词作状语： 如：Praised by the neighbours, he became the pride of his parents. &受到邻居们的表扬，他成为父母的骄傲。（表示原因） &&&&&&& Onceseen, it can never be forgotten. 一旦它被看见，人们就忘不了。（表示时间） &&&&&&& Given more time, I'll be able to do it better. 如果给予更多的时间，我能做得更好。（表示条件）&&&&&&&&&Though told of the danger, he still risked his life to save the boy.& 虽然被告之危险，他仍然冒生命危险去救那个孩子。（表示让步）&&&&&&&&&Filled with hopes and fears, he entered the cave. 心中充满了希望与恐惧，他走进山洞。 5、过去分词与逻辑主语构成独立主格： 如：All books returned at the end of the term, the library assistant was satisfied. 所有的书期末时都还了，图书管理员很高兴。 &&&&&&& The field ploughed, he began to spread seed. 地耕好了，他开始撒种子。 现在分词与过去分词的区别：
1、分词作表语：分词做表语有两种情况，一种是现在分词做表语，一种是过去分词做表语，这两者区别是考试中经常考到的地方。一般来说，表示心理状态的动词如excite，interest等都是及物动词，汉语意思不是“激动”，“高兴”，而是“使激动”、“使高兴”，因而现在分词应该是“令人激动的”、“令人高兴的”，过去分词则是“感到激动的”和“感到高兴的”。所以，凡表示“令人……的”都是-ing形式，凡是表示“感到……”都用-ed形式。换句话说，若人对……感兴趣，就是somebody is in terestedi n...，若人/物本身有兴趣时，就是说sb./sth. is interesting。这类词常见的有：interesting 使人感到高兴—interested感到高兴的&exciting令人激动的—excited感到激动的 delighting令人高兴的—delighted感到高兴的&disappointing令人失望的—disappointed感到失望的 encouraging令人鼓舞的—encouraged感到鼓舞的 pleasing令人愉快的—pleased感到愉快的 puzzling令人费解的—puzzled感到费解的 satisfying令人满意的—satisfied感到满意的 surprising令人惊异的—surprised感到惊异的 worrying令人担心的—worried感到担心的 如：Travelling is interesting but tiring. 旅行是有趣的，但是使人疲劳。 &&&&&&& The pupils will get confused if they are made to learn too much. 如果要学生学得太多，他们会感到糊涂的。&&&&&&&&&The game is exciting. (现在分词作表语) &&&&&&& We were excited at the news. (过去分词作表语) 2、分词作定语：分词作定语时有下面几个特点： 1)现在分词表示主动意义，过去分词一般表示被动含意。 2)现在分词表示正在进行，过去分词表示状态或做完(完成)的事。 如：He rushed into the burning house. 他冲进了正在燃烧着的房子。 &&&&&&& The child standing over there is my brother. 站在那儿的男孩子是我弟弟。 &&&&&&& The room facing south is our classroom. 朝南的房间是我们的教室。 &&&&&&& He is an advanced teacher. 他是个先进教师。 3)下列不及物动词也以过去分词形式做定语或表语，但不具有被动意义，这点要注意：departed, elapsed, faded, fallen, gone, frown-up, retired,& returned, risen, set, vanished, much-traveled, newly-arrived, recently-come 3、分词作状语：现在分词做状语与过去分词做状语的最主要区别在于两者与所修饰的主语的主动与被动关系的区别。 1)现在分词作状语时，现在分词的动作就是句子主语的动作，它们之间的关系是主动关系。 如：He went out shutting the door behind him. 他出去后将门随手关上。 &&&&&&& Not knowing what to do, he went to his parents for help. 由于不知如何办是好，他去找父母帮忙。 &&&&&&& Smiling, they came in. 2)过去分词作状语时，过去分词表示的动作是句子主语承受的动作，它们之间的关系是被动关系。 如：Cleaned, the room looks nice. &&&&&&& Given more attention, the trees could have grown better.& 如果对这些树多关心一些，它们本来会长得更好。 &&&&&&& Faced with difficulties, we must try to overcome them. 在遇到困难的时候，我们必须设法克服。一般过去时的概念：
一般过去时表示过去某个时间里发生的动作或状态；过去习惯性、经常性的动作、行为；过去主语所具备的能力和性格。一般过去时的用法：　　
1、表示过去发生的动作或存在的状态，常与表示过去时间的副词如：yesterday，last week，two hours ago等连用。　　如：My family moved here five years ago. 我家五年前搬到了这里。　　&&&&&&&&I was born in 1973. 我生于1973年。　　2、表示过去一段时间经常或反复发生的动作。这时可与频度副词如：often，usually，always等连用。　　如：He always worked in tonight those days. 那些日子他总是工作到深夜。　　&&&&&&& I often left on business in 年我经常出差。　　注：表示“过去经常，而今不再”时，要用usedto.如：I used to read newspaper after breakfast. 我过去经常早饭后看报纸。（意指现在已不是这样）　　& The children often swam in this river. 孩子们过去经常在这条河里游泳。　　3、表示过去发生的一连串动作。　　如：He put down the heavy box, took out the keys, and opened the door. 他放下这沉重的箱子，掏出钥匙开了房门。　　注：过去发生的一连串动作，若用and，or，but等并列连词连接，则一律用过去式。　　如：They moved the chairs to the table, sat down and began to have& supper. 他们把椅子搬到桌边，坐下开始吃饭。　　4、在时间和条件状语从句中，用一般过去时表示过去将来的动作。　　如：He said that he would let me know as soon as he got the information. 他说他一得到消息就立即让我知道。　　&&&&&&& Mary told me that she would stay at home if it rained. 玛丽告诉我如果下雨她就呆在家里。一般过去时的特别用法：
1、句型：It is time for sb. to do sth　"到……时间了"　"该……了"。例如：It is time for you to go to bed.你该睡觉了。　&&&&&&&&&&&&&It is time that sb.did sth. "时间已迟了"　"早该……了"。例如：It is time you went to bed. 你早该睡觉了。　　 2、would（had）rather sb.did sth.　表示'宁愿某人做某事'。例如：I'd rather you came tomorrow. 还是明天来吧。 3、wish, wonder, think, hope等用过去时，作试探性的询问、请求、建议等，而一般过去时表示的动作或状态都已成为过去，现已不复存在。例如：I thought you might have some. 我以为你想要一些。比较：Christine was an invalid all her life.（含义：她已不在人间。）　　 &&&&&&&&&&& Christine has been an invalid all her life.（含义：她现在还活着）　　 &&&&&&&&&&& Mrs. Darby lived in Kentucky for seven years.（含义：达比太太已不再住在肯塔基州。）　　&&&& &&&&&&&&&&& Mrs. Darby has lived in Kentucky for seven years.（含义：现在还住在肯塔基州，有可能指刚离去）注意：用过去时表示现在，表示委婉语气。 1）动词want, hope, wonder, think, intend等。例如：Did you want any thing else? 您还要些什么吗？　　　&&&&&&&&&&& I wondered if you could help me. 能不能帮我一下。 2）情态动词could, would。例如：Could you lend me your bike? 你的自行车，能借用一些吗？
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