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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular occupations: entertainment industry - film and video workers - main HMRC office

Cases fall into four groups.

  • People who work wholly or mainly in ‘self-employed’ grades are dealt with by the HMRC office in which their business is located.
  • People whose status the Film and Video Production Unit has reviewed in detail, and are accepted as generally assessable to tax on trade profits are dealt with by the HMRC office in which their business is located.
  • People who work wholly or mainly in ‘employed’ grades are all dealt with by the Film and Video Production Unit. This group may include the directors of service companies of the kind described in ESM4104.
  • Where someone works regularly in both ‘self-employed’ and ‘employed’ grades ask the Film and Video Production Unit which office should act as the main office.