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Film, TV & Production work ; NI deductions & other

NI has been deducted ; reclaimable ?

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Client works as sole-trader ; lighting designer/operator mainly at concerts but some film/tv work.

One engager for film/tv work has deducted NI despite the fact that client provided the lighting desk (he rented his own desk to them) in addition to working as the operator.

Is there any way to reclaim the NI ?

The NI deducted was £88 from an invoice for operating work of £912 (client issued seperate invoice for desk) ; why 9.65% ?!

Client doesn't yet have a Lorimer Letter because film/tv work only recently started.

Going forward am I correct in thinking that doing film/tv work as a Ltd Company (ie client set up personal service company) will not improve the situation because of IR35 ?

Film, TV & Prodn Ind Guidance Notes ; I see they have been archived but are they still pertinent ?

Any pointers for this client in his future tv/film work will be appreciated.

Thank you for your help.

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04th Oct 2018 16:51

The first £162 per week of an EE's NI allowance is tax free, 12% up to £892 and the 2%. (892-162) x 12% = £87.60 + 20 x 2% = £0.40 = £88?

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