MTD for Film & TV Freelancers —
Payslip Days, Invoiced Days and Your Threshold
Only days you invoice count. Days paid through a production payslip are employment income and stay out of the figure.
- Only the days you invoice yourself count. Days paid through a production payslip are employment income and do not count towards the threshold.
- Kit rental fees paid by productions are self-employed income and are added to your invoiced day rates.
- Agent commission, travel to location and union fees are expenses, taken off your profit but never off the threshold figure.
Film and TV crew are in an unusual position: in one year you might work forty days on a payslip for a studio production and eighty days invoicing a commercial, a post-production house and a camera hire company. Only the invoiced work counts as self-employed income for Making Tax Digital, so keeping the two types apart matters from your first booking. This guide shows what counts, what does not, and how to keep records when work stops and starts.
Are Freelance Film and TV Crew in MTD?
Yes, if your self-employed income (invoiced days, kit rental and any property income) is over the threshold for the relevant tax year. The first line was £50,000, tested on your 2024–25 return:
| Tax Year Tested | Gross Income Over | MTD Start Date |
|---|---|---|
| 2024–25 | £50,000 | 6 April 2026. Live now |
| 2025–26 | £30,000 | 6 April 2027 |
| 2026–27 | £20,000 | 6 April 2028 |
The test uses gross invoiced income, not your profit and not your total earnings. A camera operator who invoices £54,000 and spends £11,000 on kit, insurance and travel is tested on the £54,000.
Payslip Days vs Invoiced Days
Many crew roles on larger productions are paid through payroll even though the person feels like a freelancer, while the same person works the next job on an invoice. HMRC looks at the facts of each engagement, so the pattern can change from one production to the next. Your payslips and invoices are your evidence, so file them together by job.
If you work through your own limited company, the company is outside Making Tax Digital for Income Tax. Dividends you draw are not qualifying income, but any separate invoiced work or rental income in your own name is. See sole trader vs limited company.
| Income | Counts towards the threshold? |
|---|---|
| Day rates you invoice (production companies, agencies, brands) | Yes |
| Kit rental fees you charge a production | Yes |
| Fees for corporate, commercial or promo work | Yes |
| Teaching, mentoring or training fees paid gross | Yes |
| Days paid through a production payslip | No |
| Residuals, interest and dividends | No |
| Rental income from property | Yes, added to the total |
Kit, Agents and What Crew Can Claim
Your kit is both a source of income when you rent it out and a cost when you buy or replace it. Expensive items such as a camera body, lenses or lighting are usually claimed through capital allowances rather than as a one-off day expense, so keep the purchase invoice and the date.
| Expense | Notes |
|---|---|
| Equipment and kit purchases | Claimed as capital allowances; keep invoices and serial numbers |
| Kit insurance and storage | Insurance for gear and the space used to store it |
| Agent commission | Expense against your invoiced income; record the gross fee first |
| Union and guild fees | BECTU, Prospect, GTC and similar subscriptions |
| Travel to location | Mileage at 45p then 25p, parking, rail; each production is usually a temporary workplace |
| Accommodation and subsistence | Costs you actually bear when working away |
| Training and software | Courses, editing and scheduling software |
Per diems and subsistence need care. Record what you actually spent when working away and keep receipts. If your payslip days and invoiced days both involved the same costs, apportion them sensibly, and ask your accountant how to treat anything that was reimbursed.
Keeping Records When Work Starts and Stops
Crew income is lumpy. A feature job might pay for three months and then nothing arrives for six weeks, and productions often pay 30 days or more after you invoice. That does not stop you filing quarterly updates: each update summarises whatever is in your records for the period, including a quarter with little income.
- Record each job as you finish it: production, dates, role, day rate, invoice number and payment date.
- Tag every job invoiced or payslip so payslip days never land in the self-employed record.
- Log kit rental as its own line, separate from your day rate.
- Photograph or upload receipts for location travel and kit repairs on the day.
| Update | Period (standard) | Deadline | 2026–27 |
|---|---|---|---|
| Q1 | 6 Apr – 5 Jul 2026 | 7 Aug 2026 | No points if late |
| Q2 | 6 Jul – 5 Oct 2026 | 7 Nov 2026 | No points if late |
| Q3 | 6 Oct 2026 – 5 Jan 2027 | 7 Feb 2027 | No points if late |
| Q4 | 6 Jan – 5 Apr 2027 | 7 May 2027 | No points if late |
The soft landing means no late-update points until 6 April 2027. After that, one point per missed deadline and a £200 fixed penalty at four points. HMRC has also been signing up eligible customers since September 2026, so get ahead of it and register yourself. See the registration guide and the software comparison.
Worked Example
Callum Reid, camera operator working across several productions
Callum’s £11,200 of payslip days is employment income and is left out. His invoiced work and kit rental total £53,700, which puts him over £50,000 and in MTD since April 2026. His agent commission and kit costs lower his taxable profit but not his threshold figure.
Frequently Asked Questions
Do film and TV freelancers have to use Making Tax Digital?
If your invoiced, self-employed income was over £50,000 in 2024–25, yes, from 6 April 2026. Over £30,000 in 2025–26 means April 2027, and over £20,000 in 2026–27 means April 2028.
Do payslip days count towards the threshold?
No. Days paid through a production payslip are employment income. Only invoiced work, kit rental and property income count toward the MTD threshold.
Does kit rental count as income?
Yes. Fees a production pays you to use your own kit are self-employed income and are added to your invoiced day rates. The cost of buying that kit is claimed separately.
What if I work through my own limited company?
The company is not in Making Tax Digital for Income Tax, and dividends are not qualifying income. Any separate invoiced work or rental income in your own name still counts.
I have gaps between productions. Do I still send quarterly updates?
Yes. Each update covers the period in your records, so a quiet quarter simply shows less income. The software handles it in the same way.
Does agent commission reduce my MTD income?
No. Record the gross fee as income and the commission as an expense. The threshold is tested on the gross figure before commission.
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