HC Deb 16 December 1977 vol 941 cc547-8W
Mr. Hicks

asked the Chancellor of the Exchequer what are the criteria by which the Inland Revenue will accept a person undertaking work on a regular subcontractual basis as being self-employed.

Mr. Robert Sheldon

The precise conditions of work will determine whether a person is treated as self employed for tax purposes. It is difficult to lay down any general rules, but I will be glad to look into any particular cases which the hon. Gentleman may have in mind.