HC Deb 25 July 1983 vol 46 c307W
Mr. Fallon

asked the Chancellor of the Exchequer whether commission agents for catalogues working from home and earning £1 a week or more are classed by the Inland Revenue as employees and are thus obliged to complete the form P.46.

Mr. Fallon

asked the Chancellor of the Exchequer whether home helps who earn £1 a week or more are classed by the Inland Revenue as employees and are thus obliged to complete the form P.46.

Mr. Ridley

Whether a person is an employee for tax purposes will depend on the facts of the case, but inspectors of taxes are always ready to give guidance to anyone who is unsure of his or her employment status.

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