asked the Chancellor of the Exchequer, when he intends to publish the proposed guide dealing with income tax and the self-employed.

pursuant to his reply [Official Report, 13th December 1976; Vol. 922, c. 549], gave the following reply:The Board of Inland Revenue's new pamphlet entitled "Starting in Business"—IR 28—giving guidance on tax and other matters to those becoming self-

Thousands
				Lecturers and Teachers		All other staff
				Full-time	Part-time	Full-time	Part-time
June—
1970	…	…	…	407	147	181	371
1971	…	…	…	429	149	189	387
1972	…	…	…	453	162	201	401
1973	…	…	…	477	176	207	422
1974	…	…	…	505	171	211	444
1975	…	…	…	517	161*	222	490
1976 (provisional)	…	…	…	527	147*	225	492
* Some change in coverage compared with 1974.

I regret that the numbers of administrative staff are not separately recorded. It is estimated that they form only a small proportion of "all other staff" which consists mainly of operational staff such as domestic staff and groundsmen.