Employed, self-employed – or both?

Those who have had to advise on or administer the payment of fees to self-employed lecturers, teachers and instructors will be aware of the NICs fiction whereby the individual is treated as an employee for Class 1 contributions purposes but remains outside the scope of PAYE. Following difficulties experienced by first aid trainers, HM Revenue & Customs is consulting on the operation of this aspect of the 1978 Categorisation of Earners regulations (SI 1978/1689). The deadline for comments is 8 January next year.