Additions to ESM4118

Industry lawyers Wiggin have been in touch to say that there have been a number of recent additions to HMRC’s “Appendix 1”, i.e. HMRC’s approved list of behind-the-camera roles which can normally be treated as self-employed – otherwise known as ESM4118.

Consequently, those contractors’ engagements that meet the substance of HMRC’s narrative and the usual associated criteria will normally be treated as self-employed for tax purposes and may therefore be paid gross.

They include some new Covid-related roles, such as…

  • Covid Supervisor
  • Covid Manager
  • Covid Unit Manager
  • Covid Location Manager

Along with others including

  • Intimacy Coordinator
  • Health and Safety Supervisor
  • Vision Controller
  • Vision Engineer
  • Vision Supervisor
  • Audio Describer

Also some job titles have been renamed

  • Greensman – now “Greens Advisor”
  • Property Master/Mistress – now “Property Supplier”
  • Wardrobe Master/Mistress – now “Wardrobe Supervisor”
  • Best Boy – now “Lighting Hand”
  • Legman – now “Researcher”
  • Contributor (deleted but effectively remains on the list as its narrative has been added to “Provider of Occasional Information”)

Lastly, there’s some confusion around supplementary acting roles such as ‘Body Double’ but this is unlikely to affect Bectu members – it’s all on the ESM4121 list.

This entry was posted in ESM4118, IR35, Tax and tagged . Bookmark the permalink.

Leave a Reply

Your email address will not be published. Required fields are marked *