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Posted Mon, 16 Jan 2023 12:29:36 GMT by jaysidhu
Hello I am a director of a small film production company. I have hired freelance camera operator and a sound recordist. I have entered these as other costs in the profit and loss however not sure where to input these contractor costs in the expenses sector. It doesn't fall under staff since they are not employees and I cannot input them as subcontractors as not in the construction industry. Looking forward to any replies as where to classify these expenses. Thanks!
Posted Fri, 20 Jan 2023 10:50:46 GMT by HMRC Admin 19

To provide a response, we need to know if you are using HMRC's free filing software? If you are, are you completing full, abridged or micro-entity accounts? 

Thank you.
Posted Fri, 20 Jan 2023 11:33:47 GMT by jaysidhu
Hello - I'm using the HMRC's filing on the tax website. We are completing micro-entity accounts.
Posted Mon, 30 Jan 2023 12:32:28 GMT by HMRC Admin 10
Micro-Entity accounts include far less options compared to full accounts. 
There isn’t anywhere which totally suits the scenario you describe & whilst they aren't employees, unless you were start a new filing and select Full Accounts, the only option available to you is to include these costs in Box CP17 Salaries & Wages within the expenses sections titled Directors, Employees & Subcontractor costs.  

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