BECTU provides guidance for its members on a range of issues and tax is one of the most important.
Film, TV and radio For advice and information on issues relating to film, TV and radio, such as employment status, expenses, Lorimer letters and the 7 day rule.
Contact: The Film & Production Unit, HM Revenue & Customs, Film & Production Unit, Floor 2, Weardale House, Washington, Tyne and Wear NE37 1LW
Telephone: 0300 123 2326
Freelancers 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. A guidance document provided by the HMRC for workers in film and TV is attached to this page.
BECTU's Tax Guide for Freelancers
In addition the union publishes its own guide for members. The guide 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
- Service companies
- National insurance status
BECTU members should log-in to access the full document (last updated May 2016).
Freelance members who occasionally work under PAYE should also consult the tax guide for employees.