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Self-Employed Persons

Volume 77: debated on Monday 15 April 1985

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asked the Chancellor of the Exchequer what is his estimate of the total of net receipts of tax from self-employed taxpayers for each of the last five financial years.

The available information relates to tax units (ie counting married couples as one unit) whose main source of income — usually but not always the largest source—is self-employment income, and is in terms of the total liability to income tax in each tax year including investment income surcharge and the liability on income taxed at source.

Year£ billion
1980–812·6
1981–823·1
1982–833·5
1983–84*3·5
1984–85*4
* Provisional estimate.
The tax will normally be received partly in the tax year and partly in the following year.Over the period from mid 1980 to mid-1984 the number of self-employed person is estimated to have grown by almost a quarter.