What expenses can freelance film and TV professionals claim?
Depending on your role and setup, self-employed crew can often claim specialist equipment hire, software subscriptions, professional union fees (e.g., BECTU, Equity), travel to non-permanent locations, and home-office overheads.
Can freelance crew members operate as sole traders or limited companies?
Yes, but HMRC applies strict sector guidelines (such as Appendix 1 of the Film and TV guidelines) to determine employment status for film and TV roles. We’ll help you determine whether your specific role qualifies for self-employment or requires PAYE/IR35 compliance.
How does the Audio-Visual Expenditure Credit (AVEC) work for UK productions?
AVEC allows qualifying UK film and TV productions to claim a taxable expenditure credit—yielding an effective net relief of 25.5% on qualifying UK core expenditure (up to an 80% cap), with higher rates available for animation, children’s TV, and qualifying visual effects (VFX).
Film & TV
Our dedicated media and entertainment accounting team has deep experience supporting production companies, directors, producers, and freelancers throughout the UK creative sector.
