questionText: To ask the Chancellor of the Exchequer, what assessment he has made of the impact of paying tax in advance via HMRC's system of payments on account on (a) small business owners, (b) freelancers and (c) other self-employed people.
answerText: There has been no recent assessment of the impact of requiring payments on accounts (POAs) from self-employed workers.POAs have been a feature of Self-Assessment since its introduction in 1996. They are legally due and, despite their name, are not payable...
heading: Self-employed: Taxation