• April 2019

    SatSunMonTueWedThuFriTax week
    --1   2   3   4   5   52
    6   7   8   9   1011121
    131415161718192
    202122232425263
    27282930---4
    • 6th - Start of 2019-2020 tax year
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 22nd - Easter Monday (E,W,NI)
    • 19th - Good Friday (E, W, NI, S)
  • May 2019

    SatSunMonTueWedThuFriTax week
    ----1   2   3   4
    4   5   6   7   8   9   105
    111213141516176
    181920212223247
    252627282930318
    • 6th - May Bank Holiday (E,W,NI,S)
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 27th - Spring Bank Holiday (E,W,NI,S)
    • 31st - Employee P60s due
  • June 2019

    SatSunMonTueWedThuFriTax week
    1   2   3   4   5   6   7   9
    8   9   101112131410
    1516171819202111
    2223242526272812
    2930-----13
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
  • July 2019

    SatSunMonTueWedThuFriTax week
    --1   2   3   4   5   13
    6   7   8   9   10111214
    1314151617181915
    2021222324252616
    2728293031--17
    • 6th - Forms P11D, P11D(b) and P9D due
    • 6th - Form 42 Due
    • 12th - Battle of the Boyne - Bank Holiday (NI)
    • 19th - HMRC cheque payments due
    • 19th - Payment of 2018/19 Class 1A NIC due
    • 22nd - HMRC BACS payments due
    • 31st - Payment of 2018/19 Class 2 NIC due
  • August 2019

    SatSunMonTueWedThuFriTax week
    -----1   2   17
    3   4   5   6   7   8   9   18
    1011121314151619
    1718192021222320
    2425262728293021
    31------22
    • 5th - Summer Bank Holiday (S)
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 26th - Summer Bank Holiday (E,W,NI)
  • September 2019

    SatSunMonTueWedThuFriTax week
    -1   2   3   4   5   6   22
    7   8   9   1011121323
    1415161718192024
    2122232425262725
    282930----26
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
  • October 2019

    SatSunMonTueWedThuFriTax week
    ---1   2   3   4   26
    5   6   7   8   9   101127
    1213141516171828
    1920212223242529
    262728293031-30
    • 5th - Personal Income Tax Statement
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 31st - Paper Self Assessment Tax Return Deadline
  • November 2019

    SatSunMonTueWedThuFriTax week
    ------1   30
    2   3   4   5   6   7   8   31
    9   10111213141532
    1617181920212233
    2324252627282934
    30------35
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 30th - St. Andrew's Day (S)
  • December 2019

    SatSunMonTueWedThuFriTax week
    -1   2   3   4   5   6   35
    7   8   9   1011121336
    1415161718192037
    2122232425262738
    28293031---39
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 25th - Christmas Day
    • 26th - Boxing Day
  • January 2020

    SatSunMonTueWedThuFriTax week
    ----1   2   3   39
    4   5   6   7   8   9   1040
    1112131415161741
    1819202122232442
    2526272829303143
    • 1st - New Year's Day
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 31st - Online Self Assessment Tax Return Due
  • February 2020

    SatSunMonTueWedThuFriTax week
    1   2   3   4   5   6   7   44
    8   9   101112131445
    1516171819202146
    2223242526272847
    29------48
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
  • March 2020

    SatSunMonTueWedThuFriTax week
    -1   2   3   4   5   6   48
    7   8   9   1011121349
    1415161718192050
    2122232425262751
    28293031---52
    • 17th - St. Patrick's Day (NI)
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
UK Tax Week

   16 Nov - 22 Nov

33

 

Are you ready for Brexit?

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Summary

As MPs continue to argue over the UK's departure from the EU, Sargent-Disc examines the impact on Producers of exiting with or without a deal

 

Are you ready for Brexit?

Movement of People


A key element to maintaining a thriving creative industry is continued access to talent and skills, and for decades, the free movement of people has been a part of this. While the UK remains a member of the EU, there will be no changes for UK or EU nationals living and working between the member nations. If Brexit happens, there will be changes in how this works and it is important for productions to plan ahead.

 

EU Crew and Talent Working in the UK

 

In September, the government announced that all EU nationals entering Britain between the date of Brexit and the end of 2020 would be granted a three-year right to remain. There are two other routes for EU citizens who are already in the UK, to remain:

  • Those who have been resident in the UK for five years or more will be eligible to register and apply for 'settled status', allowing them to stay in Britain permanently
  • Those who have been in the UK for less than five years can apply for 'pre-settled status'. This allows them to remain in the UK until they have reached the required five years, when they will be eligible to apply for settled status.

The deadline for applications for both is December 2020 in event of a no-deal exit, or 30 June 2021 if a deal is negotiated. The government is planning a new immigration bill that will make EU citizens (apart from those from the Republic of Ireland) subject to the same UK immigration controls as non-EU citizens, as the country moves to a fully points-based system similar to that used in Australia.

 

UK Crew and Talent Working in the EU, EEA or Switzerland

 


Irrespective of whether there is a deal or not, there will be administrative changes to how productions organise the movement of UK crew and talent into the EU, EEA (European Economic Area) and Switzerland, and to social security payments.

UK employees working in countries that have a UK-issued A1/E101 form will continue to pay UK national insurance contributions up until the date of Brexit. For employees with a form-end date after Brexit (apart from Ireland), those in charge of productions will need to check with local authorities whether their employees need to pay social security contributions to them from that date. The European Commission website helps to identify the relevant country authority to contact for further information.

Productions planning to use UK crew and talent in any EU member country post-Brexit will probably be required to apply for team visas. This is likely to be a very similar process to the current system for filming in non-EU countries. Additionally, crew will need international driving licences to drive in the EU, EEA and Switzerland post-Brexit.

 

Common Travel Area between Ireland and the United Kingdom

 

After the UK's exit from the EU, the Common Travel Area (CTA) between Ireland and the UK will continue unchanged. This provides for a variety of rights and privileges for citizens of both countries - including the right to live, travel, work and study within the CTA - and effectively provides freedom of movement between the two. The CTA is recognised under the Treaty of Amsterdam and is not dependant on the continuing EU membership of both countries.It is not dependant on the continuing membership of both countries of the European Union.

 

 

Movement of Goods


The recently re-negotiated Withdrawal Agreement allows for the temporary movement of goods, which includes filming equipment, to continue as normal during the implementation period.


If the UK leaves the EU without a deal, it's likely that the temporary movement of goods between the UK and the EU will be subject to similar rules as those currently in place for the temporary movement of goods with non-EU countries. In the absence of government guidance, producers will probably need an ATA Carnet. An ATA Carnet is an international customs document, which allows the temporary importation of professional equipment to countries which are part of the ATA Carnet system.

 

Sargent-Disc supports producers to plan for the future by providing services and tools to help the production office, by sharing current industry thinking and HM Government policy. Please do not hesitate to contact us for further information.

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