The unit of the Inland Revenue which deals with the film industry and the independent sector of the television production industry (LP 10) publishes an annual guide for producers, listing the job functions which it regards as being legitimately engaged on a self-employed basis. However, LP 12, which deals with the broadcasters, does not, and its interpretation of the law is not always the same as that of LP 10 (though the Revenue has recently been making efforts to ensure that LP10 and LP12 both interpret these matters in the same way, and this is reflected in the 2001 edition of LP10's guidance).
Before
engaging a freelance, you should therefore seek the advice on this important
point of the Business Affairs team in the genre programme group or Nation/Region
for which you are making your programme. 