ESM4135 | Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control

From HM Revenue & Customs · Employment Status Manual

For there to be an employment contract there also has to be a sufficient right or sufficient framework of control by the engager over the worker.

Presenters are often highly expert and may be trusted to do much of their job with minimal interference in practice. However, what is important is the extent to which the engager has a right of control over the presenter, not whether they choose to exercise that right in practice. See ESM0518

See Christa Ackroyd Media Ltd v The Commissioners for Her Majesty’s Revenue and Customs: [2019] UKUT 0326 (TCC). [

There are different aspects to the control test which take into account the following

how a presenter works ESM4135A
what work is undertaken ESM4135B
where an individual works ESM4135C
when an individual works ESM4135D

The right to control all of the above elements is not necessary for an employment relationship to exist. The relevance and importance of each aspect of the test can vary from case to case.