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Tax and National InsuranceThe document attached is the
most recent Guidance Notes prepared by the Inland Revenue's Film Industry
Unit. It deals with freelance staff (which includes all non-permanent
staff). PAYE must be deducted from
all payments to freelance staff. An exception to that rule is provided
for grades listed in Appendix 1 if they are engaged for 6 consecutive
days or less. There is a section on payments to limited companies for work done by individuals. These are companies set up by individuals to provide their services through an individual, which, if that person would otherwise be regarded as an employee, now incur income tax and National Insurance liabilities as if it the individual employed. There is more information on this, including a helpful FAQ section, at the Inland Revenue's website.
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