§ Mr. Neil Hamilton
asked the Chancellor of the Exchequer if he will introduce legislation to establish a clearance procedure whereby a determination may be obtained from the Inland Revenue and binding upon it as to whether an individual working for a contracting party is to be treated for tax purposes as an employed or self-employed person.
§ Mr. Moore
It is already open to any taxpayer or any person engaging the services of an individual to seek guidance from his inspector of taxes on questions about employment status for tax purposes. If the inspector's decision is not accepted, the issue can be heard in the usual way before the general commissioners on appeal against a determination under the PAYE regulations or against a schedule E assessment.