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Divers

Volume 928: debated on Tuesday 22 March 1977

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asked the Chancellor of the Exchequer why the Inland Revenue is no longer prepared to treat divers as self-employed for tax purposes.

The question whether a person should be treated as self-employed or an employee for tax purposes depends on the precise terms and conditions under which he works. It has become clear to the Inland Revenue that certain divers fall to be treated as employees.