HC Deb 21 December 1989 vol 164 c448W
Mr. Colvin

To ask the Secretary of State for Employment if he will make a statement on the various categorisations of self-employment.

Mr. Eggar

The borderline between employment and self-employment is not defined in statute, but is a matter determined by the common law. The question whether individuals are employed or self-employed will depend on the terms and conditions under which they are engaged and work. The courts will decide where the status of an individual is in doubt. The Inland Revenue and Department of Social Security have to establish whether an individual is employed or self-employed for purposes of income tax and National Insurance contributions.