ESM4100 | Particular occupations: entertainment industry

Contents64 entries

1. ESM4101Particular occupations: entertainment industry - Film Industry Unit
2. ESM4102Particular occupations: entertainment industry - film and video workers - front of camera workers
3. ESM4103Particular occupations: entertainment industry - film and video workers - behind camera workers
4. ESM4104Particular occupations: entertainment industry - film and video workers - use of service company
5. ESM4105Particular occupations: entertainment industry - film and video workers - main HMRC office
6. ESM4106Particular occupations: entertainment industry - film and video workers - returns under Section 16 TMA 1970
7. ESM4110Particular occupations: entertainment industry - TV and radio workers - TV and Broadcasting Unit
8. ESM4111Particular occupations: entertainment industry - TV and radio workers - front of camera workers
9. ESM4112Particular occupations: entertainment industry: TV and radio workers: behind camera workers
10. ESM4113Particular occupations: entertainment industry - TV and radio workers - use of service companies
11. ESM4114Particular occupations: entertainment industry - TV and radio workers - main Revenue office
12. ESM4115Particular occupations: entertainment industry: TV and radio workers: behind camera workers roles treated as self-employed
13. ESM4116Particular occupations: entertainment industry: TV and radio workers: behind camera workers short term engagements
14. ESM4117Particular occupations: entertainment industry: TV and radio workers: behind camera workers definition of terms used in Appendix 1
15. ESM4118Particular Occupations: entertainment industry – TV and radio workers - behind the camera workers roles normally treated as self-employed, Appendix 1
16. ESM4121Particular occupations: entertainment industry - theatrical performers/artists - additional considerations in the media and performing arts sector - actors and other performers
17. ESM4121AParticular occupations: entertainment industry - theatrical performers/artists: additional considerations in the media and performing arts sector - actors and other performers examples
18. ESM4122Particular occupations: entertainment industry - theatrical performers/artists - additional considerations in the media and performing arts sector - actors and other performers
19. ESM4122AParticular occupations: entertainment industry - theatrical performers/artists: additional considerations in the media and performing arts sector - actors and other performers, reserved self-employed position
20. ESM4123Particular occupations: entertainment industry - theatrical performers/artists - fees paid to agents
21. ESM4124Particular occupations: entertainment industry - theatrical performers - stage management
22. ESM4125Particular occupations: entertainment industry - role players
23. ESM4126Particular occupations: entertainment industry - theatrical performers/artists - designers, directors and choreographers
24. ESM4130Particular Occupations: Entertainment Industry: TV and Radio Presenters: Introduction
25. ESM4131Particular Occupations: Entertainment Industry: TV and Radio Presenters: ‘Show and Go’ Engagements
26. ESM4132Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax
27. ESM4133Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Mutuality of Obligation
28. ESM4134Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Personal Service
29. ESM4135Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control
30. ESM4135AParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: How a presenter works
31. ESM4135BParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over what work is carried out
32. ESM4135CParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over where the presenter works
33. ESM4135DParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over when the presenter works
34. ESM4136Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators
35. ESM4136AParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: In business on own account and economic dependency
36. ESM4136BParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Exclusivity
37. ESM4136CParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Financial risk / Opportunity for Profit
38. ESM4136DParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Provision of equipment and/or facilities
39. ESM4136EParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Integration, Part and parcel of the engager’s organisation
40. ESM4136FParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Length and Pattern of Engagements
41. ESM4136GParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Sick Pay, Maternity, Pensions and other statutory rights and benefits
42. ESM4136HParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Intention of the parties
43. ESM4136JParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Other factors and issues
44. ESM4138Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters
45. ESM4138AParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – news reporter
46. ESM4138BParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - News and current affairs reporter
47. ESM4138CParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - Factual “magazine” programme with news and current affairs content
48. ESM4138DParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - expert factual presenter – non-news
49. ESM4138EParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – talking head
50. ESM4138FParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - Quiz Show Guest / Contestant
51. ESM4138GParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – Quiz show captain
52. ESM4138HParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – quiz show host
53. ESM4139Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters
54. ESM4139AParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- Radio presenter, example 1
55. ESM4139BParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- Radio presenter, example 2
56. ESM4139CParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- Radio presenter, example 3
57. ESM4139DParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- pre-recorded show presenter
58. ESM4139EParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- radio presenter portfolio work
59. ESM4139FParticular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- radio presenter documentary
60. ESM4140Particular occupations: entertainment industry: musicians: orchestral players
61. ESM4145Particular occupations: entertainers - NICs treatment (17 July 1998 to 5 April 2003)
62. ESM4146Particular occupations: entertainers - NICs treatment - meaning of "salary" [17 July 1998 to 5 April 2003]
63. ESM4147Particular occupations: entertainers - NICs treatment (from 6 April 2003 to 5 April 2014)
64. ESM4148Particular occupations: entertainers - NICs treatment (from 6 April 2014)