§ Mr. SteelTo ask the Chancellor of the Exchequer how many section 714 certificates have been issued to the self-employed in each of the last five years; and how many of these have been issued to persons already engaged in full-time employment paying income tax through the PAYE system.
§ Mr. LawsonThere are several types of 714 exemption certificate. 714I and 714S certificates are issued only to self-employed individuals. 714P certificates are issued to partnerships and companies but it is not possible to say how many are issued to each category.
The numbers of certificates issued, including renewals, in each of the last five years are:
Year 7141 & S 714P 1984–85 149,410 29,877 1985–86 164,856 31,986 1986–87 167,316 32,627 1987–88 180,562 32,074 11988–89 187,994 34,509 1 to 29 March 1989. There is no record of issues to persons already engaged in full-time employment taxed through the PAYE system.