questionText: To ask the Chancellor of the Exchequer, whether her Department plans to bring forward legislative proposals on the employment status of joint or sole directors who receive their income from both dividends and a salary.
answerText: An individual’s employment status is determined by the facts and circumstances of the engagement between the worker and engager. This is based on case law. HMRC takes steps to ensure individuals are correctly treated as employees, or as self-employed, whe...
heading: Directors: Income