ESM4125 | Particular occupations: entertainment industry - role players
From HM Revenue & Customs · Employment Status Manual
Performers are often engaged as role players (for example at corporate training and assessment days or in medical school examinations). In determining status, the supplementary guidance for actors and performers applies to the engagement but note that role play engagements have some typical features such as the following:
• They are engagements of typically a day or no more than a few days in duration.
• They involve roles for which a briefing may be provided but there is usually no script.
• They may involve some guidance but not direction and rely heavily on the creative input of the performer.