the media and entertainment union
a sector of Prospect

BECTU provides guidance for its members on a range of issues and tax is one of the most important.

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 (HMRC). A guidance document, provided by the HMRC, for workers in film and TV is attached to this page.

For HMRC 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 

 Also available as a free download is the union's new Freelance Survival Guide, published in September 2017. 

BECTU's Tax Guide for Freelancers

The union publishes its own authoritative tax guide for freelance members. The guide covers:

  • Advice on tax status
  • Accepted self-employed grades
  • The 7 day rule
  • Self-employment v PAYE
  • The Lorimer letter
  • Expenses
  • VAT
  • Personal service companies
  • National insurance

BECTU members should log-in to access the full document (last updated April 2017).

The union's Tax Guide for Employees, also updated in April 2017, is also attached to this page for members use. 

Last page update 8 December 2017.