section. 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.

The ITV Companies no longer have a network-wide industry agreement defining terms for the engagement of freelance production office people, shooting crew and post-production crew. Each company or group of companies has its own policies and practices, and you should get the advice of the relevant in-house manager in the company for which you are making a programme.

If you are engaging freelances to work on your in-house ITV production, you may, though, 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 dealing with independent production.