§ Mr. Paul Deanasked the Secretary of State for Social Services whether his Department accepts the Inland Revenue 714 tax exemption certificate as proof of self-employment; and whether his Department has reclassified self-employed people holding such certificates as employed people.
§ Mrs. ChalkerPossession of a tax deduction certificate—form F714—is normally accepted as evidence of self-employment. If there were a particular reason to investigate the circumstances of someone holding a certificate and a contract of service were found to exist, he would be classified as an employee, but there is no information available to show if any such cases have occurred.