扒哥吃瓜

Film, Production, Television and Broadcasting Unit

Front of camera workers

Behind camera workers

Use of service company

Main HMRC office

Returns under Section 16 TMA 1970

TV and Radio Unit

Front of camera workers

Behind camera workers

Use of service companies

Main Revenue office

Behind camera workers roles treated as self-employed

Behind camera workers short term engagements

Behind camera workers definition of terms used in Appendix 1

Behind camera workers roles normally treated as self-employed, Appendix 1

additional considerations in the media and performing arts sector - actors and other performers

additional considerations in the media and performing arts sector - actors and other performers examples

Additional considerations in the media and performing arts sector - Actors and other performers: relevant cases

additional considerations in the media and performing arts sector - actors and other performers, reserved self-employed position

Fees paid to agents

Stage management

Role players

Designers, directors and choreographers

Introduction

鈥楽how and Go鈥� Engagements

Factors in Determining Employment Status for Tax

Mutuality of Obligation

Personal Service

Control

How a presenter works

Control over what work is carried out

Control over where the presenter works

Control over when the presenter works

Other indicators

In business on own account and economic dependency

Exclusivity

Financial risk / Opportunity for Profit

Provision of equipment and/or facilities

Integration, Part and parcel of the engager鈥檚 organisation

Length and Pattern of Engagements

Sick Pay, Maternity, Pensions and other statutory rights and benefits

Intention of the parties

Other factors and issues

Examples for Television presenters

Television presenters - news reporter

Television presenters - News and current affairs reporter

Examples for television presenters - Factual 鈥渕agazine鈥� programme with news and current affairs content

Examples for television presenters - expert factual presenter 鈥� non-news

Examples for television presenters 鈥� talking head

Examples for television presenters - Quiz Show Guest / Contestant

Examples for television presenters 鈥� Quiz show captain

Examples for television presenters 鈥� quiz show host

Examples for radio presenters

Examples for radio presenters- Radio presenter, example 1

Examples for radio presenters- Radio presenter, example 2

Examples for radio presenters- Radio presenter, example 3

Examples for radio presenters- pre-recorded show presenter

Examples for radio presenters- radio presenter portfolio work

Examples for radio presenters- radio presenter documentary

Orchestral players

NICs treatment (17 July 1998 to 5 April 2003)

NICs treatment - meaning of "salary" [17 July 1998 to 5 April 2003]

NICs treatment (from 6 April 2003)

NICs treatment (from 6 April 2014)