We have seen at 1.1 that an officerʼs earnings are subject to PAYE, and in 1.2 to Class 1 National Insurance. Who is an officer? Fortunately this question has given rise to very much less case law than the definition of an employee, one suspects because most officers nowadays will also be employees. The cases that there are, however, are a great deal more convoluted. Readers will note that many of the contentious ones referred to below were decided in the House of Lords.

Moreover, there seem to be two different strands of legal thought in operation here. Consider these two statements:

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