At the beginning of October 2026 the HMRC updated the Appendix 1 list of staff in the Film and TV Industry that can be treated as self-employed for tax purposes.
The changes are fairly significant so it is worth checking all your new freelance staff against the list before the contract is offered (or extended) to see if the ‘test’ for them to be self-employed has changed. This includes individuals with personal service companies (PSC’s or loan out contracts).
You can see the new Appendix 1 list here – and you can see my summary of the changes here.
There is also a good explainer by lawyers Lewis Silkin here.
Any questions – let me know!
