ESM4181 - Particular occupations: casual journalists

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. The 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.