15th December 2022

The answer is no, you cannot be self employed for your Runner work,

This is a question which comes up time and time again, not least because some employers, ignorant of the rules, try to require their Runners to be paid gross and by invoice because it makes their lives easier and cheaper. It isn’t permitted by HMRC however.

The evidence for this is twofold.

Firstly it is contained in the appendix to this document, one which HMRC first issued over twenty years ago and updated in 2023. It’s hard to find because HMRC, in its wisdom, fails to distribute it as widely as it might (not that that will stop it enforcing its requirements if the rules are broken).

This appendix lays out the list of which grades in the industry can legitimately be treated as self employed. As you will see, the list includes only those grades where a significant amount of individual responsibility is contained in the role. The role of Runner is not one of those and so is not on the list.

However, even if this list did not exist, it is relatively easy to determine whether a Runner can be self employed by going to the separate guidance which HMRC offers on this question. Essentially you can only be self employed if, when you do your work, the required criteria apply to allow you to have that status.

So, for instance, are you free to decide how you do your job, without direct supervision by someone else? Do you put in bids or quotes to get your Runner work? If you decide you don’t want to do the work, can you send in a substitute person and will the employer accept them? Do you decide how long you work and where you do the job? If the answer to a majority of those is no (as is the case for most Runner work) then HMRC say you cannot be self employed.

You can of course still be self employed for any other work you do for other people (eg you might be a carpenter on the side and be self employed for that work) but that status can’t legitimately be extended to your Runner work.

If you want to check for yourself, then try this online tool. And this might be useful too.

There is one little wrinkle which applies when it comes to TV and Film workers: the 7 day rule. This allows you to be paid gross if you work for six consecutive days or fewer for an employer, but exceptions do apply (details here).

In terms of compliance, the good news is that, if the rules are broken, it is the employer who will have been deemed to have broken them so you won’t feel the wrath of HMRC (although you will have to pay any tax/NI you might owe).

The bad news is however that, from April 2023, that will not be the case as the rules are changing. From then on, it is down to you to get it right…