Q: As a 72 year old pensioner is it law that I should have to pay income tax, working one day in a fortnight, earning £30 per day as a beater?
A: HMRC regards beaters’ pay as income and it is therefore liable to tax. Some shoots are paying in cash without deduction of tax and you will need to declare your earnings by filling in a tax return.
Many shoots, however, have put beaters on the payroll and deduct tax before handing the cash over. Beaters are finding they get a Notice of Coding for their shoot work just as they do for their ordinary job. In such cases a tax return is not usually needed.
As a 72 year old you can earn £10,500 from all sources (pay, pension, interest, dividends etc) before you need to pay tax. If your earnings are below this threshold you need pay no tax and can reclaim any tax paid on your behalf.