§ Mr. McQuarrieasked the Chancellor of the Exchequer what guidance is issued by t lie Inland Revenue to farmers who engage casual and seasonal workers on the requirements for deduction of pay-as-you-earn; and if he will make a statement.
§ Mr. Ridley[pursuant to his reply, 28 July 1983]: The Inland Revenue send all farming employers a booklet, "Farmer's Guide to PAYE", which is revised annually and gives full advice on how to operate pay-as-you-earn. As a general rule, farmers are asked to apply the normal procedures to the earnings of casual and seasonal workers, but modified arrangements apply in relation to employees who are students and to harvest workers on an engagement of a fortnight or less.