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<p>The Government is committed to tackling false self-employment. HM Revenue &
Customs (HMRC) take a risk-based approach to investigating employers who may have
misclassified individuals for tax purposes. In these cases, HMRC establish the facts
and take steps to ensure the right tax and National Insurance contributions are paid.</p><p>
</p><p>Income Tax and National Insurance contributions lost due to false self-employment
are part of the tax gap related to employers. HMRC publish an assessment of the tax
gap: <a href="http://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">www.gov.uk/government/statistics/measuring-tax-gaps</a>.</p><p>
</p><p>A separate estimate of the tax gap relating to false self-employment is not
available.</p>
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