Since 6 April 2014, entertainers engaged under a contract for services have been classed as being self-employed and therefore subject to Class 4 NICs (and, up to 2023/24, Class 2, see E8.301), where applicable1. Whilst this is strictly an NIC categorisation, it is likely HMRC will accept the same applies for PAYE tax purposes. The following commentary helps to illustrate how HMRC determine who is an 'entertainer' for this statutory purpose.
In addition, most actors, if they are not already treated as an 'entertainer', are accepted by HMRC as self-employed (see 'Theatrical performers engaged under standard equity contracts' below for more information on actors).
For those who work backstage and behind the camera, separate guidance is provided at ·¡4.234â€Ì§4.235.
HMRC has previously issued guidelines as to how the rules relating to entertainers would be applied (where appropriate, these are referred to in the text below as 'the guidelines')2.
An 'entertainer' for the purpose of the current
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