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This guidance should be used in conjunction with the guidance within section ESM0500 of this manual and HMRC’s Check Employment Status for Tax tool (CEST)- see ESM11000.

In this paragraph and the guidance that follows, ’casual journalists� include, for example, sub-editors, reporters, features etc writers, photographers, graphic designers, and layout artists.

When looking at the employment status of casual journalists who undertake short-term engagements, the way in which the individual carries on their occupation is likely to be significant. »Ê¹ÚÌåÓýapp guidance at ESM0549 onwards explains the importance of factors personal to the worker following Hall v Lorimer- ESM7160. You should read this guidance carefully when considering the status of journalists.