§ Mr. Andrew SmithTo ask the Chancellor of the Exchequer if he will make a statement on the initiative the Inland Revenue is taking in north-west England to apply PAYE to self-employed construction and plant-hire operators; and what plans he has to extend this to other areas.
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§ Mr. Dorrell[holding answer 18 July 1994]: There is no special initiative to apply PAYE to self-employed construction and plant-hire operators in north-west England. The Inland Revenue has reviewed the employment status of a number of individuals taken on by plant-hire operators in north-west England. This is to ensure that taxpayers are treated consistently in line with the Inland Revenue's commitment under the taxpayers charter. There are no plans for special initiatives in other areas. However, employment status will continue to be reviewed, where necessary, as part of the Inland Revenue's normal compliance activity.