§ Lord Marlesfordasked Her Majesty's Government:
Whether they have any plans to change the basis of assessment of taxation of the self-employed.
§ Lord Brabazon of TaraThe Inland Revenue issued a consultative paper last year with proposals for simplifying and streamlining the way the self-employed are taxed, which included proposals for some form of current year basis of assessment. The Chancellor of the Exchequer is considering the responses received in order to decide how best to take this forward.