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ESM4115 | Particular occupations: entertainment industry: TV and radio workers: behind camera workers roles treated as self-employed

From HM Revenue & Customs · Employment Status Manual

Behind camera individuals in the media sector are roles such as camera operators, producers, writers, directors, gaffers, carpenters, electricians and stage managers.

This guidance does not apply to actors and other performers. ESM4121

There is a high turnover of technicians in the TV and Film industry. There are some roles where it has been agreed that self-employed status is appropriate, provided the associated criteria in either Column A or Column B (if relevant) of the Appendix 1 list is fulfilled.

For a full list of these roles see Appendix 1 list at ESM4118

The list of roles is not exhaustive. Where a role is not listed, or the criteria is not met a more detailed exercise is required to consider the case applying general status rules. ESM0500

These roles can normally be regarded as self-employed provided either:

  • any criteria listed in column A of Appendix 1 for the specific role is fulfilled, or

  • for those roles marked refer to ESM4115 in column B of Appendix 1, the engagement is

  1. on a specific production for a finite period; and

  2. in the case of re-engagements where an engager rehires an individual in respect of further engagements relating to any specific production, it qualifies as a discrete engagement.

“Specific production” means either:

  • a feature film, single drama, single documentary, commercial or music video, or

  • a single programme or series of programmes, at a specific interval for a fixed term

  • a recommissioned programme is accepted to be a specific production provided that each re-engagement of a contractor is a genuinely separate agreement, and not part of an over-arching agreement for a longer-term contact.

“Finite Period” means:

  • contracting for a specific production where the term of the contract is fixed to a specific deliverable or completion of a specific project, rather than by reference to a defined period of days or months;

  • contracting for a specific production on a case by case basis (i.e. a project is started and aborted, and the individual contracts for a separate and new project with the same company) that each are treated separately as they meet the definition of “specific production” for a finite period.

“Discrete Engagement” means:

A genuine, separate engagement entered into on its own terms, and not one where the parties have an overarching agreement for a longer term commitment to each other, ESM0553

The test will apply on a ‘specific production’ by ‘specific production’ basis, i.e. engagements by separate members of the same corporate group or separate divisions within the same company shall not be considered re-engagements (unless they are in relation to the same specific production).

Factors which indicate that an engagement is a genuine re-engagement and not part of an overarching agreement can include (but are not limited to);

  • there is a period of time between engagements; and/or

  • the re-engagement is contemplated at an earlier stage, but is subject to external factors, for example, the raising of finance; and/or

  • there is a retender process, say a shortlist of contractors or other evidence of there being a genuine alternative, for any reason, for the role

Each of the factors listed above are indicative of separate engagements. The absence of any or all of these factors will not solely be used to decide that the re-engagement is neither genuine or discrete. Where any or all of the above factors are not present, the wider circumstances will need to be considered to determine whether there is a discrete engagement.

The fact that an individual has been appointed based on a successful track record on, say, a previous series or programme, does not of itself mean that the next engagement is not capable of being a genuine separate engagement.

If the circumstances have changed, you should look at the whole picture and apply the general guidance.

Rostering

Organisations maintain a list of contractors which they use to plan ahead. This is sometimes referred to as rostering. Where contractors are rostered by making offers of assignments a short period in advance, this does not amount to an overarching agreement provided each assignment constitutes a separate engagement.