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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 Presenters: ‘Show and Go’ Engagements

ESM4131 | Particular Occupations: Entertainment Industry: TV and Radio Presenters: ‘Show and Go’ Engagements

From HM Revenue & Customs · Employment Status Manual

The length of engagement is neutral in determining employment status.

However, in this profession, ‘show and go’ engagements can be regarded as self-employed; see below for when an engagement will not be a ‘show and go’ engagement. A ‘show and go’ engagement is a discrete engagement of a short duration.

Typical examples of ‘show and go’ engagements are programme guests, such as experts, pundits and panellists, making one off appearances.

A person may be hired on more than one occasion for a “show and go” engagement and still be self-employed.

An engagement will not be a ‘show and go’ where

  1. the individual becomes, or is intended to become, a regular feature of a particular programme; or

  2. the individual builds up a long-standing working relationship with the engager

ESM4115 explains

  • what we mean by discrete engagement, regular feature and longstanding relationship

  • recognises certain factors which are indicative of when an engagement is a genuine re-engagement and not part of an overarching agreement

Where they apply you should refer to the rest of the substantive guidance that follows to work out the status. Where they do not, the wider circumstances will need to be considered to determine whether there is a discrete engagement.

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