Consultation on lecturers, teachers and instructors
Close date: 6 January 2012
HM Revenue and Customs (HMRC) is consulting on whether or not to repeal the Social Security (Categorisation of Earners) Regulations 1978 (SI 1978/1689) and the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 (SR 1978/401). The Regulations apply to lecturers, teachers, instructors and those in a similar capacity in a modern education and training environment. HMRC has stated that the Regulations apply more widely than to academic tuition delivered in a traditional educational establishment. Vocational training providers are having difficulty applying HMRC's interpretation of the Regulations.
Consultation document: Lecturers, teachers, instructors or those in a similar capacity (on the HMRC website)