§ Mr. Wakehamasked the Chancellor of the Exchequer if he will set out criteria used by the Inland Revenue in assessing whether a person is self-employed for taxation purposes; whether the criteria differ from those laid down under the Social Security Act 1975; whether he will publish any guidance notes; and whether he will make a statement.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 2 February 1979; Vol. 961; c. 573], gave the following information
The precise conditions of work will determine whether a person is treated as self-employed for tax purposes. It is difficult to lay down general rules, but there will normally be a contract for
54Wcontribution for 1977–78 is £716,377, and the estimate for 1978–79 is approximately £400,000.