An LP10 letter (also known as a Lorimer letter) is an official HMRC document. It allows certain short-term freelancers, typically in the UK film and TV industries, to be paid gross without PAYE tax deducted at source. It basically confirms your genuine self-employed status.
By receiving gross pay via an invoice, freelancers retain their money immediately. Then they settle their true tax balance later through Self Assessment.
This guide breaks down the LP10 letter HMRC process, including:
- What is an LP10 letter?
- How do I get an LP10 letter from HMRC?
- LP10 form vs LP10 letter,
- And much more….
Let’s break it down!
What Is an LP10 Letter?
So, what is an LP10? Put simply, it is an official document sent out by HMRC. It confirms to whoever is hiring you that you are genuinely self-employed. And therefore, you should be paid gross. The letter generally allows qualifying freelancers to be paid gross without PAYE deductions for qualifying engagements.
Yes, people often call it a Lorimer letter. What is a Lorimer letter, you ask? Well, it comes from a famous court case called Hall v Lorimer.
Mr Lorimer was a Freelance TV worker. And his specific job role was a vision mixer. He won a battle against HMRC to be classified as self-employed.
The court considered the overall nature of Mr Lorimer’s working arrangements and concluded he operated as an independent business rather than an employee. As a direct consequence of this ruling, HMRC created the LP10 “Lorimer” letter scheme. So when someone asks “what is a Lorimer letter from HMRC?”, it’s simply the LP10 letter. It is named after this landmark case.
Who Is the LP10 Letter For?
The LP10 letter is primarily used in the UK’s film and television industry. It’s particularly relevant for freelancers who:
- Work on short-term engagements (typically 10 days or fewer per client)
- Work for multiple different employers throughout the year
- Are not employed through a limited company or personal service company (PSC)
- Have roles that HMRC recognises as “behind camera” or production-based
HMRC has an Appendix 1 list of roles. These roles are generally accepted as self-employed in the media sector. According to HMRC’s Employment Status Manual (ESM4118), this includes roles such as:
| Role Type | Examples |
| Camera | Camera operators, focus pullers |
| Production | Producers, directors, production managers |
| Technical | Gaffers, electricians, sound recordists |
| Construction | Carpenters, scenic painters, stage managers |
| Writers | Scriptwriters, script editors |
If your role appears on Appendix 1, you do not need an LP10 letter at all. This is because you are already treated as self-employed. Yes, by default. But if your role isn’t on the list? That’s when an LP10 letter application becomes really important.
It’s also worth noting that the LP10 letter HMRC issues is specifically for sole traders. If you operate through a limited company, the LP10 letter for limited companies works slightly differently. And IR35 rules come into play instead. More on that below.
What Is the Difference Between the LP10 Form vs LP10 Letter
An LP10 Form and an LP10 Letter are two different stages of the exact same HMRC process:
- LP10 Form (The Application): This is the status questionnaire and work-history spreadsheet you fill out. This is to prove your freelance business model. You complete this form, and then you submit it to HMRC’s Film Production Unit. You need to submit it along with 12 months of client evidence.
- LP10 Letter (The Approval): This is the official certificate of authority. HMRC sends it back to you once your form is approved. This is the actual document you hand over to TV production companies. This is to prove you can be paid gross income without PAYE deductions.
How to Apply for an LP10 Letter: Step-By-Step Process
Now, the most common question: how to get an LP10 letter? Well, the process is not fully online in the way self-assessment is.
Here is the general flow for how to apply for an LP10 letter in 2026.
Step 1: Check Pre-Approval Eligibility
Before applying, you need to be able to show that you genuinely operate as a self-employed business. Review the HMRC Appendix 1 / ESM4115.
If your specific media job grade is already listed there, HMRC pre-clears you as self-employed. Then you do not need an LP10 letter. Yes, you can simply point production companies to that list.
Step 2: Request the LP10 Form
If your role is not on the list, you must contact HMRC Film and TV Production Unit (SO733).
- Phone: 0300 123 2326
- Email: a.filmproductionunitmailbox@hmrc.gov.uk
Ask them for the LP10 questionnaire and the engagement history spreadsheet. These are the two key forms you’ll need to fill in.
Step 3: Complete the Questionnaire
The questionnaire will ask for basic details like your National Insurance number and your job title. It will also ask you to list any equipment you own. Be detailed here. List your main tools, cameras, or specialised gear alongside an approximate market value for each item.
You must populate their spreadsheet showing:
- A full 12-month diary of your media bookings.
- Clear evidence of working for at least 10 different production companies (engagers).
- Proof that individual contracts lasted less than 10 days each.
Step 4: Submit Your Application to HMRC and Wait
After completing everything, you need to submit the completed spreadsheet and questionnaire back to the Film Production Unit email. If it gets approved, HMRC will issue your physical LP10 letter.
Remember that the letter is valid for 3 years. After that, you’ll need to reapply.
If you are wondering how to get an LP10 letter online, the news is a bit mixed. You cannot apply for an LP10 letter via a standard automated online portal or the GOV.UK dashboard.
This is because it is a niche, specialist tax certificate managed exclusively by an internal inspector unit. Therefore, you must initiate the application process digitally via direct email.
Can I Use an LP10 Letter via a Limited Company?
A very common question we get from freelancers is: Can freelancers using a limited company use an LP10 letter? Well, you cannot use an LP10 letter via a limited company. This is because an LP10 letter is explicitly designed for individuals who operate as sole traders
If you operate through a limited company (a Personal Service Company), your tax and employment status are determined by IR35 legislation. In this setup:
- Inside IR35: You operate similarly to an employee for tax purposes. And the hiring company must deduct PAYE.
- Outside IR35: You invoice the hiring company via your limited company. And the company is paid gross, bypassing the need for an LP10 letter.
If you are currently trading via a limited company but want to benefit from an LP10 letter, you must register with HMRC as a sole trader. And an invoice for those specific engagements outside of your corporate structure.
LP10 Letter vs IR35: What’s the Difference?
This question comes up a lot, so here’s a quick comparison:
| LP10 Letter | IR35 | |
| Who it’s for | Sole traders (no limited company) | Limited company contractors |
| Who makes the assessment | HMRC (on application) | The engager (production company) |
| How long does it last | 3 years | Per contract/engagement |
| Applies to | Short-term engagements (10 days or fewer) | All off-payroll contracts |
| Process | Apply to HMRC directly | Engager issues a Status Determination Statement |
Both exist to deal with a similar problem, which is people being taxed incorrectly. But they apply to different circumstances. Hence, knowing which one applies to you is really important.
What Is LP10 Status?
LP10 status simply refers to being officially recognised by HMRC as a self-employed short-term worker who qualifies for the LP10 exemption letter. Once you hold LP10 status, you can show your letter to each production company before engaging you for work. And they will know not to deduct tax and NI at source.
It proves you are running a genuine business. This means that qualifying freelancers can usually be paid gross.
When you hand this letter to a production coordinator, they can pay your invoice in full. You get 100% of your money upfront. And then you handle your own tax later through your usual annual Self-Assessment tax return.
Thus, holding an LP10 letter does not remove your obligation to operate genuinely as a self-employed contractor.
Does Having an LP10 Mean I Don’t Pay Tax?
Definitely not! It just means you don’t pay it right now. You still owe income tax and National Insurance on your profits. You will need to file a Self Assessment tax return after the end of the tax year.
The LP10 letter just gives you the freedom to manage that money yourself during the year. It helps with your cash flow. But you must put money aside for your final bill.
Can I Get an LP10 Letter if I Am New to the Industry?
No. You cannot get an LP10 letter if you are completely new to the industry.
To qualify for the letter, HMRC has a requirement that you must attach a spreadsheet showing a full 12-month diary of past employment history. If you have just started out, of course, you will not have the necessary 12 months of backwards-looking evidence.
You might have to work under PAYE to build up a list of different credits. Once you have a few different employers on your CV, you can definitely apply for LP10 status.
The Bottom Line
If you’re a freelancer in the UK’s film, TV, or media industries, the LP10 letter is something you genuinely need to know about.
This is because it confirms your self-employed status. And also lets you get paid gross. You apply for it by showing HMRC that you have many clients and run a real business.
Once you have an LP10 letter, it gives you the freedom to run your business on your own terms.
How Accotax Can Help
If you’re not sure whether you qualify for an LP10 letter, or you want someone to check over your application before you submit it, Accotax is here to assist.
Also, if you need help with any accounting service, such as bookkeeping, VAT, or year-end accounts, we offer a range of packages designed to fit your unique needs.
Reach out, get an instant quote, and let us help you stay compliant!
Disclaimer: The information provided in this article including text and graphics is general in nature. It does not intend to disregard any of the professional advice.
