HC Deb 22 November 1976 vol 919 cc893-4W
Mr. Madden

asked the Chancellor of the Exchequer how many self-employed people declared, on the latest available information, gross earnings of under £30 a week, under £40 a week, under £50 a week, and under £60 a week; and what is the latest total of self-employed people.

Mr. Robert Sheldon

I regret that in the time available it has not been possible to provide the information requested. I will write to my hon. Friend.

Mr. Madden

asked the Chancellor of the Exchequer if he will publish a full list of allowable expenses which can be claimed by those self-employed subject to Schedule E tax assessment.

Mr. Robert Sheldon

All profits from self-employment are chargeable to tax under Schedule D and a deduction is given for those expenses of a revenue nature incurred wholly and exclusively for the purposes of the particular trade, pro- fession or vocation. The nature of such expenses varies widely and it would not be practicable to prepare a full list applicable to all the self-employed. If the self-employed person is also an employee and taxed under Schedule E on his earnings, a deduction is given for those expenses incurred wholly, exclusively and necessarily on the performance of the duties of the employment.

Mr. Madden

asked the Chancellor of the Exchequer how many self-employed people, on the latest available information, submitted their gross and net earnings figures more than once in the last financial year, following representations by the Inland Revenue.

Mr. Robert Sheldon

A self-employed person is normally required to make only one annual return and declaration of his taxable profits to the Inland Revenue. If my hon. Friend has a particular case in mind I shall be glad to look into it.

Mr. Madden

asked the Chancellor of the Exchequer what was the total of allowable expenses, on the latest available information, claimed by self-employed in the last financial year.

Mr. Robert Sheldon

I regret that this information is not available.

Mr. Newton

asked the Chancellor of the Exchequer whether any of the persons so far refused exemption certificates under the new scheme relating to the taxation of self-employed building workers are registered for VAT by the Board of Customs and Excise; and what were the reasons for such refusals.

Mr. Robert Sheldon

I regret that this information is not available.