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Official guidance
VAT Taxable Person Manual

VTAXPER63000 · Particular trades: Off-air workers in the film, television and radio industries: Contents

  • VTAXPER63100 · Particular trades: Off-air workers in the film, television and radio industries: Our policy
  • VTAXPER63200 · Particular trades: Off-air workers in the film, television and radio industries: Off-air grades accepted as self-employed in the film, video and television industry
  • VTAXPER63400 · Particular trades: Off-air workers in the film, television and radio industries: Off-air grades accepted as self-employed in the radio industry
  1. Particular trades: Off-air workers in the film, television and radio industries: Contents
  2. Particular trades: Off-air workers in the film, television and radio industries: Off-air grades accepted as self-employed in the radio industry

VTAXPER63400 | Particular trades: Off-air workers in the film, television and radio industries: Off-air grades accepted as self-employed in the radio industry

From HM Revenue & Customs · VAT Taxable Person Manual

### Job### Proviso
Art directorwhere engaged on a freelance basis for a period of less than 9 months
Associate producerwhere engaged on a freelance basis for a period of less than 9 months (except where engaged primarily for general research)
Auditionerwhere engaged for a period of less than 9 months. This covers somebody who does not normally work within the Radio Industry and is engaged when there is a lot of auditioning to be done, for example for a talent show. Often an established entertainer in their own right. Normal auditioning would be done by a Producer or Director
Casting directorwhere engaged on a freelance basis for a period of less than 9 months
Composerwhere engaged on a freelance basis for a period of less than 9 months
Contributors to Concerts Publicity and ProspectusNon-staff contributors where payment is made on a per contribution basis. An example would be a person of renown in the musical world who contributed a piece on Beethoven for a concert prospectus
Co-producerwhere engaged on a freelance basis for a period of less than 9 months
Cricket scorerProvider of occasional information, for example news and sport, where engaged for a period of less than 9 months
Directorwhere engaged on a freelance basis for a period of less than 9 months
Editorwhere engaged on a freelance basis for a period of less than 9 months
Executive producerwhere engaged on a freelance basis for a period of less than 9 months
Language assessorwhere used on an occasional basis to check style and delivery of foreign language broadcasts
Musical associatewhere engaged on a freelance basis for a period of less than 9 months
Musical directorwhere engaged on a freelance basis for a period of less than 9 months
News or sports reporters or commentators (freelance)Covers Reporters (often with a full time job with a newspaper) who are paid on a per contribution basis for the supply of news and sporting information and stories, where commissioned as and when news and sports stories arise. This does not cover Reporters and Commentators who present their finished work on the air
Producerwhere engaged on a freelance basis for a period of less than 9 months
Score readerfor both musical scores and sporting scores
Sound recordist; Sound mixerwhere the contract requires substantial provision of equipment
Special effects personwhere the contract requires provision of necessary equipment by the worker
Specialist researcherwhere the worker has either an existing profession outside TV/radio (for example Academic, Legal Adviser, Doctor) or specialist knowledge of the programme content to be researched and is engaged for a specific project and is not a regular contributor. Excludes those used by the Radio Industry to carry out research over a wide variety of fields, for example in news and current affairs, investigative journalism
Story editorwhere engaged on a freelance basis for a specific subject
Translatorwhere working from premises other than those provided by the radio company
Writer (excluding Reporter)where engaged on a freelance basis for a specific subject
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