Sector - Creative

Full PAYE support across production teams, including complex engagement models common in film, TV and creative projects

PAYE health checks to assess compliance risks, particularly in areas where HMRC has increased scrutiny

Advising on the distinction between employees, freelancers and self-employed contractors in a production environment

Reviewing staff benefits (such as food provision, runner expenses and other on-set support) to ensure they are treated correctly for PAYE and NIC purposes

Preparing for and managing HMRC enquiries into PAYE, VAT or corporation tax

Advising on documentation standards and audit trails, including expense policies for production teams

Liaising directly with HMRC on behalf of production companies

Assessing whether a production qualifies for creative industry tax reliefs, and ensuring the potential credit is factored into initial budgeting

Preparing the statements lenders require to demonstrate expected tax credit values

Categorising qualifying and non-qualifying expenditure for tax relief claims, and maintaining clear audit trails throughout production

Liaising with HMRC to resolve queries around eligible spend

Assisting with the process of securing British cultural certification with the BFI

Supporting production teams during early budgeting to model the impact of tax reliefs, funding, and the recoverability of production investments

Advising production companies on the accounting treatment of their investment in films or other creative works

Supporting clients as accounting standards shift, particularly on lease accounting and its implications for loan agreements

Reviewing the recoverability of production investments and helping management document their position under relevant FRS requirements

Providing ongoing banking support, including reports, covenant checks and communication with lenders

Statutory audits for production companies, studios and creative agencies

Reviewing revenue recognition, production spend and tax credit balances

Auditing leases, loans and other financing arrangements tied to equipment and production budgets

Providing clear findings on areas lenders and investors focus on