PSI2.1.7 - Taxation Background: General - Persons Not Employees

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Persons assessed under Schedule D Cases I and II are in business on their own account, and so are self-employed, not employees. The implications of this for scheme membership are covered in Part 3 of these instructions.