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HMRC internal manual

Employment Status Manual

Particular occupations: casual journalists - advice to employers

Engagers who take someone on for a particular contract will not necessarily know whether the way the person carries on their occupation in general means that they are self-employed for that particular engagement. However, they need to be able to make a decision as to whether someone they take on is an employee or not because they are obliged to deduct tax from employees under PAYE and account for Class 1 NICs.

To help engagers with cases of difficulty, the guidance at ESM4183 has been made available to employer’s organisations and the NUJ. You may send a copy to employers or journalists who ask for one.