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HMRC internal manual

VAT Taxable Person Manual

From
HM Revenue & Customs
Updated
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Particular trades: Off-air workers in the film, television and radio industries: Off-air grades accepted as self-employed in the radio industry

 

### Job ### Proviso
   
Art director where engaged on a freelance basis for a period of less than 9 months
Associate producer where engaged on a freelance basis for a period of less than 9 months (except where engaged primarily for general research)
Auditioner where 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 director where engaged on a freelance basis for a period of less than 9 months
Composer where engaged on a freelance basis for a period of less than 9 months
Contributors to Concerts Publicity and Prospectus Non-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-producer where engaged on a freelance basis for a period of less than 9 months
Cricket scorer Provider of occasional information, for example news and sport, where engaged for a period of less than 9 months
Director where engaged on a freelance basis for a period of less than 9 months
Editor where engaged on a freelance basis for a period of less than 9 months
Executive producer where engaged on a freelance basis for a period of less than 9 months
Language assessor where used on an occasional basis to check style and delivery of foreign language broadcasts
Musical associate where engaged on a freelance basis for a period of less than 9 months
Musical director where 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
Producer where engaged on a freelance basis for a period of less than 9 months
Score reader for both musical scores and sporting scores
Sound recordist; Sound mixer where the contract requires substantial provision of equipment
Special effects person where the contract requires provision of necessary equipment by the worker
Specialist researcher where 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 editor where engaged on a freelance basis for a specific subject
Translator where working from premises other than those provided by the radio company
Writer (excluding Reporter) where engaged on a freelance basis for a specific subject