being subject to engagements on a self-employed basis. To see the current guidance, click here. Note, however, that broadcasters are dealt with by a different Inland Revenue unit: LP 12. The two units’ interpretation of who is subject to PAYE tax and who is self-employed and therefore paid gross is not always the same.

That said, you should get the advice of the Business Affairs team in your genre programme group or Nation/Region before you engage any freelances to work on your production in these capacities. You may, though, also find it helpful to read some related pages in this producers’ toolkit, particularly the introductory page to this section, "Managing the People", the introductory page to "Managing the Idea", and the equivalent page to this one under the Independent Production icon.