TV & film freelancers

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: 

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.

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The above is general guidance only and should not be solely relied upon without consideration of other factors which are too lengthy to go into in this article

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