HC Deb 27 November 1981 vol 13 c493W
Dr. Roger Thomas

asked the Chancellor of the Exchequer if he will estimate the loss to the Inland Revenue from workers classified as self-employed who are really employees.

Mr. Ridley

A worker is an employee for tax purposes if working under a contract of service. No one who falls into this category would be regarded by the Inland Revenue as self-employed.