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At Budget 2009, the Government said it remained committed to addressing the problem of what it called ‘false self-employment in the construction industry’ and would consult with a view to future legislation.
It has now published a consultation document on the subject, outlining ministers' proposals for ensuring that construction workers engaged in an employment relationship are taxed appropriately.
According to the Treasury, false self-employment occurs where workers are treated as self-employed for income tax and National Insurance, despite the fact that the way in which the work is carried out on a day to day basis demonstrates that there is an employment relationship.
Comments on the proposals, and in particular on the questions raised in the consultation document, should be sent by 12 October 2009 via email to Lisa Fitzpatrick, or by mail: False self-employment in the construction industry consultation, Personal Tax Team, HM Treasury, 2/SE, 1 Horse Guards Road, London, SW1A 2HQ.
