Self-employment

HC Deb 08 February 1990 vol 166 c714W

Mr. Colvin

To ask the Chancellor of the Exchequer how, for tax purposes, the Inland Revenue defines self-employed.

Mr. Lilley

The Inland Revenue applies case law laid down by the courts to the facts of particular cases. The essential question is, "Are you in business on your own account?"

A joint Inland Revenue—Department of Social Security leaflet provides guidance to those who are unsure about their employment status. Copies of the leaflet (IR56/NI39), available from any local tax office or DSS office, are held in the Library.