Income Tax

HM Treasury written question – answered on 4th February 2015.

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Photo of Lord Christopher Lord Christopher Labour

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.

Photo of Lord Deighton Lord Deighton The Commercial Secretary to the Treasury

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.

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