HMRC internal manual

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.

Film, Television and Production Guidance – Replacement for Appendix 1 list