The BBC has released details of the Deloitte review into its freelance contracts, which led to accusations that the corporation had allowed many of its biggest stars to avoid tax.

The broadcaster commissioned the Big Four firm to join forces with its own internal audit department to probe all its on-air and off-air individuals contracted and paid in the financial year 2011/12.

It means that many of its freelance staff could now be offered staff jobs.

While Deloitte's probe found no evidence of deliberate tax avoidance, it found the BBC was 'inconsistent' in the way it applied its own employment rules with some people employed as staff while others were self-employed or engaged on through controversial public service companies (PSCs).

The joint team carried out detailed reviews of 469 PSCs and 335 self-employed freelancers who were paid over £50,000 in 2011/12.

The BBC has now vowed to 'move away from its previous position of engaging on-air talent on long-term contracts as personal service companies'.

It says it will now introduce a 'more objective and specific employment test for any new engagement, and individuals will be offered a staff contract when appropriate'.

It will also 'work with HMRC to develop new objective criteria for the tax treatment of on-air TV and radio presenters where none currently exists'.

Zarin Patel, the BBC's chief financial officer, said: 'Our review shows the BBC is not using personal service companies to avoid tax or help others avoid tax. Nevertheless, it shows inconsistencies in the way our policy has been applied. We are addressing this with a more objective employment test for all new contracts and by developing a new framework with HMRC for self-employed on-air presenters.'

The BBC aims to implement the changes by the start of the next financial year in April 2013.

The corporation will apply the new employment test to 804 freelance on-air talent assessed by Deloitte as a priority for review. This could result in an estimated 131 individuals being offered staff employment when their current contract expires.

The new test will then be extended to all on-air and off-air talent paid via a PSC.

In future, the BBC 'will only contract via a personal service company when it is absolutely satisfied that an individual should not be on the payroll or self-employed', so that 'these situations will be considerably fewer than at present.'