Tax Avoidance: Self-employed

Treasury written question – answered on 21st April 2008.

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Photo of Stephen Hepburn Stephen Hepburn Labour, Jarrow

To ask the Chancellor of the Exchequer how HM Revenue and Customs defines bogus self-employment in the construction industry.

Photo of Jane Kennedy Jane Kennedy Financial Secretary, HM Treasury

There is no statutory definition for tax and national insurance purposes of employment or self employment. Whether a worker is employed or self-employed is determined on the basis of criteria established by judicial decisions. HM Revenue and Customs regards "bogus self-employment" as describing an engagement where the worker is incorrectly treated by the engager as self-employed.

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