TV Watercooler

Start with this thread Davey, and if you have any questions AP is the fount of all knowledge ...

viewtopic.php?f=32&t=11

You should not confuse 'freelance', with 'self-employed' - they are not the same thing.

Anyone on fixed term contracts can be classed as a 'freelance', but some will be also be 'self-employed' (those in grades accepted by the Revenue who are paid gross and sort out their own tax). The others will be be 'workers' (those on PAYE).

Also this has been discussed specifically here and may help understanding the differences.

No, freelancers are the ones that never take half a day off (unless they're forced), never go home early and are usually early for work since they have a choice (to work or be out of work).

It seems all those job fall under a worker or contract of service. Even some of these jobs require freelancer to supply equipment but they are still workers according to HMRC-http://www.hmrc.gov.uk/employment-status/index.htm#1

Employed or self-employed?
In order to answer this question it is necessary to determine whether the person works under a contract of service (employees) or under a contract for services (self-employed, independent contractor). For tax and NICs purposes, there is no statutory definition of a contract of service or of a contract for services. What the parties call their relationship, or what they consider it to be, is not conclusive. It is the reality of the relationship that matters.

In order to determine the nature of a contract, it is necessary to apply common law principles. The courts have, over the years, laid down some factors and tests that are relevant, which is included in the overview below.

As a general guide as to whether a worker is an employee or self-employed; if the answer is 'Yes' to all of the following questions, then the worker is probably an employee:

Do they have to do the work themselves?
Can someone tell them at any time what to do, where to carry out the work or when and how to do it?
Can they work a set amount of hours?
Can someone move them from task to task?
Are they paid by the hour, week, or month?
Can they get overtime pay or bonus payment?
If the answer is 'Yes' to all of the following questions, it will usually mean that the worker is self-employed:

Can they hire someone to do the work or engage helpers at their own expense?
Do they risk their own money?
Do they provide the main items of equipment they need to do their job, not just the small tools that many employees provide for themselves?
Do they agree to do a job for a fixed price regardless of how long the job may take?
Can they decide what work to do, how and when to do the work and where to provide the services?
Do they regularly work for a number of different people?
Do they have to correct unsatisfactory work in their own time and at their own expense?

Actually, the Revenue have made it a little easier in this industry by publishing the grades it is prepared to accept as self-employed in this document http://drop.io/thecooler/asset/filmindu ... enotes2003

Take a look at the appendix at the back - it will save you having to answer all those test questions ...