"There is currently very little information available about the so-called ‘earnings' of the self-employed, particularly because by definition they do not earn a salary or wage.This article firstly identifies the self-employed in a number of different sources using two perspectives: the individual perspective obtained through self-classification in household surveys and the legal perspective set out by HM Revenue and Customs (HMRC). This work suggests that self-classification as self-employed in household surveys can be adjusted towards the legal perspective using information on the types of self-employment and payment of tax and National Insurance.The ‘earnings' of the self-employed are then examined using information from household surveys and compared with aggregate figures published by HMRC."

Support: Paper