To ask Her Majesty’s Government what changes have been made in the last five years to the rules on the distinctions for income tax purposes between employment and self-employment.

The Government have not made any changes to the rules on the distinctions for income tax purposes between employment and self-employment in the last five years.

However the Government has taken action to address false self-employment both through intermediaries and limited liability partnerships (LLP), making changes that mean that a salaried member of an LLP will be treated as an employee for income tax.