§ Mr. FrenchTo ask the Chancellor of the Exchequer in what ways the criteria applied by the Inland Revenue in deciding whether a person is employed or self-employed differ from those applied by the Contributions Agency. [26390]
§ Sir George YoungThe criteria applied by the Inland Revenue and the Contributions Agency in deciding whether a person is employed or self-employed are based on the same body of general case law. They are set out in the Inland Revenue leaflet IR56/N139. An updated version of this leaflet is to be published shortly. There are a very limited number of groups of workers where statutory provisions may result in different tax and national insurance treatment.