Self-employed Workers (Hansard, 23 May 1988)

§ Mr. David Howell
To ask the Chancellor of the Exchequer how many(a) 714 and (b) 715 certificates were issued or refused during 1987 to self-employed workers.

§ Mr. Lawson
In the 1987 calendar year 232,539 714 exemption certificates were issued and 13,070 applications were refused. 715 vouchers—which must be tendered to contractors in return for gross payment—are issued to those who hold valid exemption certificates. The vouchers come in books of 25 and 415,283 books were issued during 1987.

§ Mr. David Howell
To ask the Chancellor of the Exchequer whether manpower or other constraints impose any limitation on the ability of Inland Revenue officials to deal with the growing number of self-employed workers.

§ Mr. Lawson
No. The Revenue's resources are decided on a basis which takes account of the growth of the numbers of self employed.

§ Mr. David Howell
To ask the Chancellor of the Exchequer how many cases in which employed or self-employed status was in dispute came to the attention of Inland Revenue officials in 1987.

§ Mr. Lawson
The Inland Revenue and Department of Health and Social Security introduced new procedures in April 1987 to help those who were uncertain of their employment status. Each local tax and DHSS office now has a designated officer responsible for advice and decisions on employment status. A decision made by one Department will be accepted by the other provided all the relevant facts were accurately and clearly given at the time and the circumstances remain the same.
Since those new arrangements were introduced the designated officers in tax offices have handled some 15,000 inquiries and decisions on employment status. The n umber of these cases in which a decision was disputed is not known. Normally any dispute would be resolved in the course of further discussions with the tax office; but if agreement cannot be reached the taxpayer can appeal to the general commissioners (the independent local appeal body). During the same period only 22 cases directly involving employment status disputes were heard by the general commissioners.