Where you work as a TV producer, art director or sound engineer, ‘behind camera’ television and film freelancers can (usually) operate through a limited company, to help structure their tax affairs in an efficient manner.
In 2020, HMRC recently release an updated list of TV and film professions which are considered as genuine freelance arrangements, where certain conditions are met. You can see the full list here: http://www.hmrc.gov.uk/gds/esm/attachments/roles_normally_treated_as_self_employed_formerly_appendix_1.pdf
The list is not specifically for those operating through limited companies, but the same logic should apply. That means in many cases the new IR35 ‘off payroll working’ rules do not apply.