ESM4130 | Particular Occupations: Entertainment Industry: TV and Radio Presenters: Introduction

This guidance is only relevant to people when they are working as presenters and not to other “in front of camera” roles such as actors, performers, musicians, dancers, choreographers. See ESM4121

For television presenter examples see ESM4138

For radio presenter examples see ESM4139

This guidance draws on cases decided by the Courts and Tribunals, and our tax compliance work. It sets out our approach and can help you determine whether an individual presenter is employed or self-employed for tax purposes. There are now four decided cases involving television or radio presenters which have been heard at the Upper Tribunal and Court of Appeal. These are

Christa Ackroyd Media Ltd [2019] UKUT 0326 (TCC) (decided for HMRC)

Kickabout Productions Ltd [2020] UKUT 216 (TCC) (decided for HMRC upheld by the Court of Appeal [2022] EWCA Civ 502)

Atholl House Productions Ltd [2021] UKUT 0037 (TCC) (decided for the taxpayer HMRC appeal allowed by Court of Appeal [2022] EWCA Civ 501 remitted to FTT [2024] UKFTT 37 (TC) decided for the taxpayer)

Red White and Green Ltd [2023] UKUT 83 (TCC) (decided for HMRC)

There are two appeals pending which have the potential to impact this guidance, McCann Media Ltd and Basic Broadcasting Ltd. This guidance will be updated once we have the results of those cases or any other relevant judgements.

Introduction

This guidance covers television and radio presenters of various kinds, including sports presenters: pundits: commentators: game show presenters: panellists: news presenters: current affairs presenters: factual documentary presenters: experts: correspondents: continuity announcers: entertainment presenters: reality show presenters: magazine show presenters: chat show hosts and guests.

ESM0500 explains our general approach to deciding status for tax purposes.

ESM4138 and ESM4139 gives typical examples illustrating our approach.

This guidance is written in relation to directly engaged television and radio presenters, but we apply the same approach when deciding status for the purposes of the off-payroll working rules in Chapter 8 or Chapter 10 Part 2 ITEPA 2003. See ESM8000 and ESM9000

This guidance is not exhaustive, and it is important to consider all relevant factors when forming an overall view. The examples contained within this guidance are simplified versions of possible engagements, and different factors may have different weight depending on the circumstances of each case.

For presenter roles where the fact pattern deviates from those discussed in this guidance a more detailed examination of the facts may be required to determine the status of the role. This can be done by applying general status rules established in case law and set out in ESM0500

In this guidance we describe the hirer or engager using terms such as broadcaster, production company or company.