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HMRC internal manual

VAT Taxable Person Manual

Particular trades: Off-air workers in the film, television and radio industries: Our policy

HM Revenue & Customs has agreements on direct tax matters with various associations representing the film, television and radio industries. The lists of VTAXPER63200 and VTAXPER63400 show the off-air grades in those industries whose members are accepted as self-employed and therefore chargeable to tax as trading income. You can accept these listed grades as self-employed for VAT purposes.

Individuals in certain grades not shown on the lists may also have self-employed status. This will be the case if HMRC accepts they are self-employed in the light of the Lorimer decision (referred to at VTAXPER34000). If such a case arises, you should ask for evidence that HMRC has accepted the individual’s status as self- employed.