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HMRC internal manual

Employment Status Manual

Particular occupations: casual journalists

In this paragraph and the guidance that follows, ’casual journalists’ include, for example, sub-editors, reporters, features etc writers, photographers, graphic designers, and layout artists.

When looking at the employment status of casual journalists who undertake short-term engagements, the way in which the individual carries on their occupation is likely to be significant. The guidance at ESM0549 onwards explains the importance of factors personal to the worker following Hall v Lorimer (66TC349). You should read this guidance carefully when considering the status of journalists.