The National Audit Office (NAO) has determined that the BBC has taken steps to help individuals hired on a freelance basis, particularly those hired via personal service companies (PSCs), who have been affected by tax related issues. However, some problems remain unresolved and the BBC still face future financial implications.

Between 2004 and 2013, the BBC developed policies for what contracting method could or should be used when hiring freelancers in on-air roles, resulting in some roles being contracted through PSCs. It based its decisions on whether roles were employed or self-employed for tax purposes on its understanding o...