The comments of the CIOT on the HMRC consultation on Lecturers, teachers, instructors or those in a similar capacity: In relation to the amendment of the Social Security (Categorisation of Earners) Regulations 1978, sent to HMRC on 13 January 2010, are available to download here in Adobe (pdf) format. The condoc and impact assessment, and the summary of responses of 8 March 2010, are also available here. Technical Team
