Revenue redux

THE INLAND Revenue has supplied the NUJ with its draft guidance on who should get taxed at source. The key points are that:

no payments such as sick pay, holiday pay, pension scheme membership, etc. which are commonly paid to employees are provided and either the journalist has substantial and related professional activities on a self-employed basis and the engagement is a small part of those activities, or the journalist has a succession of similar short term engagements with a number of different engagers and has a clear business like approach to obtaining those... [emphases in original]

The second point should leave most freelance members free and clear of taxation at source. But the day-to-day decision is down to the engager's accounts department -- so ask before you accept that shift!

Nov/Dec 1997

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