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Entertainment Industry - behind camera workers

Entertainment Industry - behind camera workers

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I understand that a TV camerman is usually subject to PAYE unless there is 'substantial provision of equipment'.

I have been approached by a potential client who has a mix of short employment roles and work done as a freelancer sole trader. The substantial provision of equipment test has not been satisfied for any of this work.

Is it correct to treat the income not subjected to PAYE  by the engager as self employed income or are there any other industry specific things to consider?

I assume the risk lies with the engager?

Is HMRC's Film and Television Industry Guidence Notes April 2011 the latest version?

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By CWservices6064
09th Jan 2020 11:34

Update on this can be found at:

Positive news!

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