ESM4118 is the replacement for the old ‘Appendix One’ – a list of TV/film roles that HMRC accepts as being generally carried out by workers who work in a way that qualifies as self-employed for tax purposes.
In column 2, there is often an asterisk (*). This refers to the ESM4115 guidance, and it indicates that – in some circumstances – the engager would be wrong to take someone on as self-employed (though the target of IR35 is to discourage engagers from hiring people through a limited company in this way when it’s not appropriate, many self-employed sole traders are getting caught up in this as well).
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