Film, Television and Production Industry Guidance

The infamous HMRC’s ‘Film, Television and Production Industry Guidance Notes’, provide advice on who can be self-employed/freelance in these industries.

Issued originally in 2003 and revised in 2011 and 2012, the guidance notes provide advice “with regard to the application of PAYE and National Insurance Contributions to non-permanent, casual and freelance workers in the Film, Television and Production Industries” and contain the all-important list of WHO can legitimately be freelance in these industries.

The full guidance notes are here – and we have summarised the guidance in our Workline article here.

The Guidance talks in detail about:

  • How Employers should operate PAYE and what individuals can be excluded from having PAYE deducted
  • The Tax Treatment of Expenses Payments
  • National Insurance Contributions and VAT
  • Payments to Service Companies (IR35 is specifically mentioned)
  • The list of “accepted self-employed grades”
  • Updated HMRC contact addresses / phone numbers for all PAYE and self-assessment queries (for Employers and individuals) in the industry.

Any queries just let us know using the contact form below:

The Human Resources Consultancy service for SME's in the UK creative industries

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