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Volume 173: debated on Wednesday 6 June 1990

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To ask the Chancellor of the Exchequer what instructions the Inland Revenue has issued relating to PAYE to be applied on fees paid to one-man service companies; and under what statutory authority such instructions were formulated.

Schedule E (PAYE) applies to the emoluments of an individual arising from either an employment or an office. Whether in any particular case there is a contract of employment with an individual, or his services are supplied under a contract with a one-man service company, are questions to be decided by reference to all the facts and circumstances.