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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: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over when the presenter works

ESM4135D | Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over when the presenter works

From HM Revenue & Customs · Employment Status Manual

A typical example of an engager’s control over when a presenter works is where the engager has the first call on the presenter’s services. This means that the presenter is required to give priority to that engager’s requirements above those of any other work they undertake.

However, the nature and extent of first call obligations can vary considerably. For example, first call can exist over, say

  1. all 5 days a week, or

  2. over any day the engager dictates (usually for a specified number of days), or

  3. may only apply to services on a day, once that day has been agreed.

This is an indicator of control to different degrees subject to the precise requirements, as the engager has the right to override other engagements and require the presenter to provide the services at a particular time of their choosing.

The above examples illustrate a sliding scale of control (1) being suggestive of a higher level of control, whereas (3) indicates only a very weak form of control, i.e. a limited time commitment by the presenter to be available on a single predetermined day of the week.

You should be careful about making a judgement concerning status when the first call is simply to ensure that the presenter is available for work at the times specified in the contract or where the nature of the work dictates when it should be carried out.

The contractual right to first call on a presenter’s services can vary considerably in duration. A right to first call that lasts over months or years can suggest a significant commitment to a single engager and is a significant interference in the ability of the individual to trade elsewhere, but this will depend on the terms of the right to first call as set out above.

Very short first call agreements or those that provide a first call over a very limited amount of time, say a few days over a longer period, typically impose little obligation over the presenter’s ability to work elsewhere and so will be of less weight. For example, where the presenter is engaged to work at an event for part of a day only and is then able to take similar work on that day at that event for other companies.

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