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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 - role players

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.

If those features apply, they are likely to be self-employed. ESM4121 and ESM0500

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