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Employment Status: Checks For Tax Purposes

Volume 476: debated on Tuesday 17 June 1986

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asked Her Majesty's Government:What check is kept by the Inland Revenue and the DHSS upon contrived conditions of service being devised and used to convert employment into self-employment for tax and national insurance purposes.

In applying the law on employment status the two departments look at all the relevant facts including the actual terms and working arrangements of an engagement.