ESM4116 - Particular occupations: entertainment industry: TV and radio workers: behind camera workers short term engagements

Some behind camera individuals may not meet the criteria in the list of roles normally treated as self-employed (for example if they are not providing their own equipment), but they might work on a succession of short term engagements with a large number of different clients.

‘Short’ in this case means 10 days or less.

Where the work patterns and business structure are consistent with the circumstances of the Lorimer case, such individuals can be treated as self-employed. ESM4121

It can be difficult for an engager to verify such work patterns, the individual can seek confirmation from HMRC that an engager may treat them as self-employed. ESM4110

For behind camera individuals who do not meet the criteria in the list of roles normally accepted as self-employed, and where the engager has determined their status as employment, HMRC will permit NI only deductions to be made provided that:

• the individual is engaged for a period of 7 days or less, and
• there are no predetermined arrangements in place for the individual to be engaged frequently or at regular intervals (for example if the individual is to provide their services for the first week of every month)

NI only deductions means that National Insurance contributions are deducted but no tax.

The period of 7 days includes rest days and weekends if these fall between the first and last days of engagement. For example, if a worker is engaged for Wednesday, Thursday and Friday and for the following Monday, Tuesday and Wednesday, the weekend must be counted and the limit of 7 days will be exceeded.

Roles normally accepted as self- employed ESM4118