Category Archives: ESM4118

Applying for a Lorimer Letter (LP10)

This is another one of those posts that are intended only as a general outline of the subjects covered. It shouldn’t be regarded as comprehensive nor sufficient for making decisions, and it should not be used in place of professional … Continue reading

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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. … Continue reading

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ESM4130 – Particular Occupations: Entertainment Industry: TV and Radio Presenters (IR35)

HMRC have published new tax guidance for TV and Radio presenters – ESM4130. This concept will be familiar to many Bectu members who are covered (or not, as the case may be) by ESM4118 covering ‘behind the camera’ crew.

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IR35 – update

As a general update about where we are with IR35, it’s playing out as expected. Some employers, as predicted, are proving to be risk-averse and particularly those who do ‘blanket determinations’ – where employers are making flat judgments based on … Continue reading

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Provision of Equipment and self-employed tax status

On the ESM4118 list of particular occupations in the entertainment industry – TV and radio workers – behind the camera workers roles etc, normally treated as self-employed, (formerly “the Appendix 1 list”, a number of roles have an important qualification … Continue reading

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Hall v Lorimer (1993)

This is something of a landmark case in which Ian Lorimer went to the court of appeal with assistance from Bectu (he had been a longstanding member of one of Bectu’s constituent unions ACTT) during the late 1980s period that … Continue reading

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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, … Continue reading

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Tony Lennon on IR35 for live events workers

Tony Lennon spoke to members of Bectu’s Live Events Network members. It’s behind the member-login on the website under Webinars (IR35 Impacts for Sole Traders & PSCs) but also on YouTube here:  

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The ‘nine-month rule’ on self-employed status for engagements in film and TV.

This is a useful account of the changes that occured in late 2019 to the Film, Television and Production Industry Guidance Notes. The thing most people noticed about this was the updated list. However, Lesley Furber also notes that the … Continue reading

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