BECTU provides guidance for its members on a range of issues and tax is one of the most important.
HMRC operates a helpline to assist workers in film production with enquiries about actors, 7 Day Rule, expenses, dispensations, employment status and special letters (including Lorimer letters). Tel 0191 419 8800 / 8813 or email a.filmproductionmailbox@hmrc.gsi.gov.uk.
Freelances working for TV broadcasters can contact the HMRC on 0161 261 3254 / 3255 / 3691.
Freelances often have to manage their tax themselves but can also, depending on grade, be subject to the specific requirements of Her Majesty's Revenue and Customs. The union publishes a guide for members.
BECTU's tax guide for freelances covers:
- Advice on tax status
- Accepted schedule D grades
- The 7 day rule
- Schedule D v PAYE
- PAYE: permissible expenses
- PAYE: subsistence allowances when working away from base
- PAYE: subsistence expenses when working away from base
- Working abroad
- VAT
- Service companies
- National insurance status
BECTU members should log-in to access the full document.
