PAYE deduction from Independent Contractor

I am a bookkeeper new to the film production industry and need some clarity on freelance artists. My understanding is that unless they have a registered company the deduction is 25% from their earnings without fail. If they claim they have a company then I am to ask for the company registration certificate for audit purposes and not deduct PAYE

Work through our online decision tree on Independent Contractors which will assist you to determine the correct tax treatment for the artists.