The National Audit Office (NAO) has warned that 800 BBC presenters could face tax investigations over their employment contracts.

It revealed that HMRC currently has 100 open investigations into BBC-related personal service companies (PSCs). These relate to tax years prior to April 2017 when the reforms to the public sector regime were implemented, and most of them were opened before that date.

Miles Dean said that “The point is that if the individuals in question were in fact freelancers – and therefore self-employed – there is nothing wrong with the BBC paying their personal service companies.

“The problems arise when the individual is not a freelancer and the majority, if not all, of their time is spent under the control and direction of the BBC meaning they are in fact employees.”

Read Miles’ comments in Citywire and economia