The asterisk in ESM4118

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).


The usual important footnote applies here: information that this blog provides only a general outline of the subjects covered. It should neither be regarded as comprehensive nor sufficient for making decisions, and it should not be used in place of professional advice. The author disclaims all responsibility for loss arising from any action taken or not taken by anyone using the information in this blog.


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