§ Mr. BowisTo ask the Chancellor of the Exchequer whether companies using the services of market researchers are advised to issue P45s on completion of their services.
§ Mr. Norman Lamont[holding answer 27 July 1988]: Companies employing market researchers do not normally issue forms P45 on the completion of an assignment, unless there is no intention of providing the researcher with a further assignment or the researcher indicates that the employment has ceased and requests a form P45.
§ Mr. BowisTo ask the Chancellor of the Exchequer what decision has been taken by the Inland Revenue concerning the taxation status of market researchers; and if he will make a statement.
§ Mr. Norman Lamont[holding answer 27 July 1988]: The status of market research interviewers, like the employment status of all other workers, depends on the terms on which they are engaged and work. The Inland Revenue's evaluation of the terms which normally apply leads it to believe that in general market researchers are engaged under contracts of employment.