§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer what job categories the Inland Revenue has, as a matter of policy, sought to reclassify since 1979 as giving rise to income from employment rather than self-employment.
§ Mr. Ridley[pursuant to his reply, 6 July 1983 c. 93]: Whether an individual is to be treated under tax law as an employee or as self-employed depends on the facts of his 387W engagement. In carrying out its statutory functions the Inland Revenue has since 1979 concluded that members of the following groups of workers are typically engaged under contracts of service and are therefore properly assessable under Schedule E as employees:
Certain workers in the film, television and radio industries;part-time club musicians;certain, mainly casual, journalists;occasional examiners and markers.
§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer what is the estimated number of taxpayers, in each fiscal year since 1979–80, who have been reclassified by the Inland Revenue as being in employment as opposed to self-employed.
§ Mr. Ridley[pursuant to his reply, 6 July 1983, c. 93.]: Detailed figures are not available on a year-by-year basis, but it is estimated that since 1979 about 7,000 taxpayers engaged full-time in the film, television and radio industries have been reclassified as employees following specific reviews by the Inland Revenue. About 100,000 more in other kinds of part-time or occasional employment have been similarly reclassified. The taxpayers have a right of appeal to the commissioners.