Employment Status Manual

ESM4118 - Particular Occupations: entertainment industry – TV and radio workers - behind the camera workers roles normally treated as self-employed, Appendix 1

From 20 December 2019 HMRC has replaced its paper guidance notes “Film, television and Production Guidance “with content in this manual. ESM4100

The paper guidance contained an “Appendix 1” list of roles that HMRC considered to be normally self-employed roles. The Appendix was a handy guide for the industry, if the conditions were met, the roles would be self-employed for tax. That allows 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.

From 20 December 2019 treat individuals who meet these criteria as self-employed, this applies to new contracts, and extension of existing contracts.

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. Employment Status Guidance ESM0500.

Roles not included on this list should be checked by engagers using general employment status principles. 

HMRC recommends using the Check Employment Status for Tax (CEST) tool-  Check employment status for tax- GOV.UK

Based on information you enter, CEST will provide HMRC's view of a worker's employment status. 

HMRC will stand by the determinations given by the tool, providing the information input remains accurate. 

CEST should be used again if there is a change to an existing contract or agreement, or the information you originally input is no longer accurate.

Appendix 1:

Appendix 1 has been updated to include the additional roles in the table below- you will need to scroll across to see the final column. This table should be read in conjunction with the guidance within the linked document below.  

Film, Television and Production Guidance- Replacement for Appendix 1 list.

Production Area	Column A- Criteria applicable to the role	Column B- Apply the conditions in ESM4115.	Production Role	Job Description
DESIGN
ART COORDINATOR	Multiple and/or overlapping clients, client has no right to switch worker to other tasks. See ESM0553, ESM0520 and ESM7160.	Refer to ESM4115	Art Coordinator	Provide operational support to the Production Designer and Art Director. Manage junior members of the team, assist with the procurement and tracking the departmental budget.
STANDBY STAGEHAND	Multiple and/or overlapping clients, client has no right to switch worker to other tasks. See ESM0553, ESM0520 and ESM7160.	Refer to ESM4115	Standby Stagehand	Arranges set and standby for changes needed during shoot.
SUPERVISING DRAPES PERSON/ ASSISTANT DRAPESMASTER	Where the contract requires set design performed other than on premises provided by the engager. Maintains own premises. See guidance at ESM0522.	Refer to ESM4115	Supervising Drapes Person/ Assistant Drapes Master	Makes or Sources set decorating materials.
DRAPESPERSON			Drapesperson	Makes or sources set decorating materials.
PRODUCTION MANAGEMENT
PRODUCTION COORDINATOR	Has control over execution of task. Multiple and/or overlapping clients. See guidance at ESM0520 and ESM0553.	Refer to ESM4115	Production Coordinator	Manage production office on set, location and studio. Coordinate production team.
PAYROLL ACCOUNTANT/ SUPERVISOR	Has control over execution of task. Multiple and/or overlapping clients. See guidance at ESM0520 and ESM0553.	Refer to ESM4115	Payroll Accountant	Responsible for paying crew and supervising team, pensions, taxation and employment law.
			Payroll Supervisor	Responsible for paying crew and supervising team, pensions, taxation and employment law.
First (1st) ASSISTANT/ KEY ACCOUNTANT	Has control over execution of task. Multiple and/or overlapping clients. See guidance at ESM0520 and ESM0553.	Refer to ESM4115	First (1st) Assistant Accountant	Provide accounting services and fulfil managerial role.
			Key Accountant	Provide accounting services and fulfil managerial role.
ASSISTANT LOCATION MANAGER	Where the role includes preliminary planning, arranging accommodation, setting the stage and restoring the site to its original condition. The should include providing a complete office service which may involve hiring staff and equipment. See ESM0545.	Refer to ESM4115	Assistant Location Manager	Finds and negotiates access to appropriate locations. Manages all logistic with the site. Can manage others e.g transport or catering managers and location assistant.
LOCATION COORDINATOR			Location Coordinator	Oversee permissions, clearances, equipment lists etc., Coordinate purchases and payments, liase with suppliers, location owners and accounts.
TRAVEL AND ACCOMMODATION COORDINATOR	Where the majority of the work is not carried out on the engager's premises. See ESM0522.	Refer to ESM4115	Travel and Accommodation Coordinator	Arranges travel, finds and negotiates access to appropriate accommodation.
COSTUME
KEY/HEAD BREADOWN AND TEXTILE ARTIST	Where the majority of the work is not carried out on the engager's premises. For more information see ESM0522 and ESM0540.	Refer to ESM4115	Key/ Head Breakdown and Textile Artist	Designs and creates costumes.
BREAKDOWN AND TEXTILE ARTIST	Where the majority of the work is not carried out on the engager's premises. For more information see ESM0522 and ESM0540.		Breakdown and Textile Artist	Designs and creates costumes.
ASSISTANT COSTUME SUPERVISOR	Where the majority of the work is not carried out on the engager's premises. For more information see ESM0522 and ESM0540.	Refer to ESM4115	Assistant Costume Supervisor	Work with the costume designer to ensure costumes or outfits are prepared and ready.
CROWD COSTUME SUPERVISOR	Where the majority of the work is not carried out on the engager's premises. For more information see ESM0522 and ESM0540.	Refer to ESM4115	Crowd Costume Supervisor	Responsible for background cast and supporting artists costumes. Arrange staff as required, layout crowd area.
KEY/PRINCIPLE STANDBY also known as- aka- COSTUMER AND COSTUME STANDBY	Where the majority of the work is not carried out on the engager's premises. For more information see ESM0522 and ESM0540.	Refer to ESM4115	Key/Principle Standby also known as- aka- Costumer and Costume Standby	Works to the costume designer and supervisor as the on-set representative of the  costume department during shooting.
OTHER ROLES
ACCESS COORDINATOR	Has control over execution of task. Multiple and/or overlapping clients. See guidance at ESM0520 and ESM0553.	Refer to ESM4115	Access Coordinator	Identifies and removes potential and actual barriers to access for all staff, cast and crew which prevents the representation of deaf, disabled and/or neurodivergent (DDN) people in productions.