Directors: Income
Commons · Question 65980 · Tabled 8 Jul 2025 · Treasury · Official record
Answered 16 Jul 2025
Question
Asked by Euan Stainbank
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.
Answer
Answered by James Murray, 16 Jul 2025
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...