Getting an LP10/Lorimer letter – video (captioned)
Last Updated on 11 August 2021
Listen to Sandra Coulson, an experienced camera assistant/focus puller, explaining how she got an LP10 letter from HMRC to help her with cash flow.
Read more below the video:
Click CC for captions
Some freelancers are in job roles which are not normally allowed to be paid as self-employed. This means they are paid PAYE, and tax is taken off whenever they work.
For people with dozens of short term jobs – dailies or weeklies – this is very frustrating. They are often over-taxed for the whole year, and then get a rebate when the tax year finishes on 5th April.
If you’re doing lots of short jobs (less than seven days) and use your own kit, it’s possible to get special permission from HMRC to be paid as a sole trader, or even if you’re working through your own limited company.
This means you invoice for the work, get what you invoice for, and pay the right amount of tax at the end of the year once you’ve submitted a tax return. And that really helps with cash flow.
The special permission goes by the name of:
- Lorimer letter
- “Special letter”
They’re usually only valid for a single tax year now, so if you think you’re going to apply year on year, keep your old application documents somewhere safe.
HMRC film and TV office contact details:
Tel: 0300 123 2326
BECTU page outlining how LP10 letters work >
Example of LP10 questionnaire with illustrative answers (PDF):
Example of some of the kit entries in Sandra’s application:
- Camera Assistants Pouch
- Leather Tape Measure
- Fat Max Metal Tape Measure 5m/16′
- Dirty Rigger Tool Belt
- PD-E Hilti
- Multi Purpose Tool Pouch
- Torq and Allen Key Set
- Adjustable Spanner 8″
- Set of 5 Safety Chains
- Set of 5 Safety Hooks
- Highlighter Stabilo Boss Set
- Red Chinagraph
- Black Chinagraph
- Clapper Board Standard Size
- Clapper Board Small Size
- Clapper Sticks
- Ear Plugs
- TV Logic F7-H MK2
- TV Logic 7″ Hood
- etc etc…
Posted on 31 July 2020