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Contents

Official guidance
Employment Status Manual

ESM4100 · Particular occupations: entertainment industry

  • ESM4101 · Film Industry Unit
  • ESM4102 · Film and video workers - front of camera workers
  • ESM4103 · Film and video workers - behind camera workers
  • ESM4104 · Film and video workers - use of service company
  • ESM4105 · Film and video workers - main HMRC office
  • ESM4106 · Film and video workers - returns under Section 16 TMA 1970
  • ESM4110 · TV and radio workers - TV and Broadcasting Unit
  • ESM4111 · TV and radio workers - front of camera workers
  • ESM4112 · TV and radio workers: behind camera workers
  • ESM4113 · TV and radio workers - use of service companies
  • ESM4114 · TV and radio workers - main Revenue office
  • ESM4115 · TV and radio workers: behind camera workers roles treated as self-employed
  • ESM4116 · TV and radio workers: behind camera workers short term engagements
  • ESM4117 · TV and radio workers: behind camera workers definition of terms used in Appendix 1
  • ESM4118 · TV and radio workers - behind the camera workers roles normally treated as self-employed, Appendix 1
  • ESM4121 · Theatrical performers/artists - additional considerations in the media and performing arts sector - actors and other performers
  • ESM4121A · Theatrical performers/artists: additional considerations in the media and performing arts sector - actors and other performers examples
  • ESM4122 · Theatrical performers/artists - additional considerations in the media and performing arts sector - actors and other performers
  • ESM4122A · Theatrical performers/artists: additional considerations in the media and performing arts sector - actors and other performers, reserved self-employed position
  • ESM4123 · Theatrical performers/artists - fees paid to agents
  • ESM4124 · Theatrical performers - stage management
  • ESM4125 · Role players
  • ESM4126 · Theatrical performers/artists - designers, directors and choreographers
  • ESM4130 · TV and Radio Presenters: Introduction
  • ESM4131 · TV and Radio Presenters: ‘Show and Go’ Engagements
  • ESM4132 · TV and Radio Presenters: Factors in Determining Employment Status for Tax
  • ESM4133 · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Mutuality of Obligation
  • ESM4134 · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Personal Service
  • ESM4135 · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control
  • ESM4135A · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: How a presenter works
  • ESM4135B · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over what work is carried out
  • ESM4135C · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over where the presenter works
  • ESM4135D · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over when the presenter works
  • ESM4136 · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators
  • ESM4136A · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: In business on own account and economic dependency
  • ESM4136B · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Exclusivity
  • ESM4136C · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Financial risk / Opportunity for Profit
  • ESM4136D · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Provision of equipment and/or facilities
  • ESM4136E · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Integration, Part and parcel of the engager’s organisation
  • ESM4136F · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Length and Pattern of Engagements
  • ESM4136G · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Sick Pay, Maternity, Pensions and other statutory rights and benefits
  • ESM4136H · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Intention of the parties
  • ESM4136J · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Other factors and issues
  • ESM4138 · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters
  • ESM4138A · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – news reporter
  • ESM4138B · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - News and current affairs reporter
  • ESM4138C · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - Factual “magazine” programme with news and current affairs content
  • ESM4138D · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - expert factual presenter – non-news
  • ESM4138E · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – talking head
  • ESM4138F · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - Quiz Show Guest / Contestant
  • ESM4138G · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – Quiz show captain
  • ESM4138H · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters – quiz show host
  • ESM4139 · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters
  • ESM4139A · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- Radio presenter, example 1
  • ESM4139B · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- Radio presenter, example 2
  • ESM4139C · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- Radio presenter, example 3
  • ESM4139D · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- pre-recorded show presenter
  • ESM4139E · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- radio presenter portfolio work
  • ESM4139F · TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for radio presenters- radio presenter documentary
  • ESM4140 · Musicians: orchestral players
  • ESM4145 · Particular occupations: entertainers - NICs treatment (17 July 1998 to 5 April 2003)
  • ESM4146 · Particular occupations: entertainers - NICs treatment - meaning of "salary" [17 July 1998 to 5 April 2003]
  • ESM4147 · Particular occupations: entertainers - NICs treatment (from 6 April 2003 to 5 April 2014)
  • ESM4148 · Particular occupations: entertainers - NICs treatment (from 6 April 2014)
  1. Particular occupations: entertainment industry
  2. Particular occupations: entertainment industry: TV and radio workers: behind camera workers definition of terms used in Appendix 1

ESM4117 | Particular occupations: entertainment industry: TV and radio workers: behind camera workers definition of terms used in Appendix 1

From HM Revenue & Customs · Employment Status Manual

There are specific terms used in Appendix 1 to describe the criteria which must be met for the relevant job. This explains what the different terms mean for the purpose of this guidance.

Premises provided by the engager

Premises provided by the engager includes studios, locations and any other facilities provided by or at the direct expense of the engager. This applies whether or not the engager is the occupier.

Facilities provided by the individual means that the work is mainly carried out away from the engager’s premises and/or that the individual provides equipment and space to facilitate relevant work.

Where the individual carries out the work on their own premises (other than incidental occasions where work is carried out at the engager’s premises, e.g. costume fittings, meetings, etc), this is an indication that they are more likely to be self-employed. ESM0541

Substantial Provision of Materials/Equipment

This means the provision of major items which are of significant value and which play an important, fundamental role in the work of the grade in question, such provision being an integral requirement of the contract of engagement.

It does not include tools of the trade.

The significance of the provision of equipment in determining status is the financial risk which such provision entails. ESM0540

It follows that in general equipment must be owned by, or at the permanent disposal of the worker. Provision of hired equipment, whether or not hired in the worker’s name, is relevant only if obtained entirely independently of the engager. Such provision should be disregarded if the financial risk is effectively underwritten (i.e. increased rate, box payment or hire agreement) by the engager.

If a worker is treated as self-employed by virtue of the substantial provision of equipment, the engager must retain full details of the equipment provided for production to this office on request.

Tools of the trade

It is customary for most craftsmen to provide their own tools, whether engaged as employees or as self-employed contractors. Such tools should be disregarded in considering the value of equipment provided, even though the contents of a joiner’s or electrician’s toolbox may have substantial intrinsic value. For a more detailed account of what we mean by substantial equipment and tools of the trade. ESM0540

Management and co-ordination

This does not include any line management duties such as appraisals and dismissals. It does however include, for example, co-ordination of a production team in order to collaboratively deliver the engager’s brief.

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