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HMRC’s updated guidance on Film, television and production

Navin Sharma, Executive, Employment Tax
04/03/2020
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Prior to Christmas 2019, HMRC replaced its guidance notes on 'Film, television and production guidance'. This information can now be found in ESM4100.

The old guidance notes contained an 'Appendix 1' list of roles that HMRC considered to be normally self-employed roles. This is helpful to the industry as, if the conditions are met, the roles are to be classed as self-employed for tax. This guidance allows both HMRC and the industry to concentrate on advising on less straight forward cases.

The list has been refreshed and updated to reflect modern roles and practices.

This list is not exhaustive, if the individual is not on this list it does not necessarily mean they are an employee. HMRC and engagers in the industry should use the full range of employment status indicators to decide the status of people not on this list.

In order to help determine status of off payroll individuals, please contact someone in the Crowe Employment Tax team who will be able to assist you.

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Caroline Harwood
Caroline Harwood
Partner, Head of Share Plans and Employment Tax
London