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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: Other indicators: Exclusivity

ESM4136B | Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Exclusivity

From HM Revenue & Customs · Employment Status Manual

Exclusivity occurs where an engager has the right to prevent or restrict a presenter from working for another engager or imposes conditions about when the presenter can accept work from other engagers.

Exclusivity can point towards an employment arrangement, but it is not a determinative factor and can be found in non-employment relationships in some circumstances. It is typically found expressed in the following ways

  • Exclusivity over the presenter’s services, and/ or the right to prior approval of outside engagements, this is consistent with an employment relationship

  • There will never be an absolute right of exclusivity. Restraint of trade clauses are generally constrained by time, subject and geography. The more severe the clause the more it points to employment

  • Prohibiting working in direct competition to the engager is also consistent with an employment relationship

  • The requirement to consult and/or inform the engager of any other engagements (without the ultimate right under the contract to approve or prohibit outside engagements) is neutral since it does not restrict the individual presenter

  • If no restrictions are in place then this is also likely to be a neutral factor, In Market Investigations v Minister of Social Security [1969] 2 QB 173 at 186F, Cooke J said, “Nor is there anything inconsistent with the existence of a contract of service in the fact that Mrs. Irving was free to work for others during the relevant period. It is by no means a necessary incident of a contract of service that the servant is prohibited from serving any other employer”

Exclusivity should also be considered when looking at whether the presenter is dependent on an engager for their living or is independent and in business on their own account. It is unlikely to be a significant factor when applied to a very limited period of time or a very specific role. Exclusivity provisions could prevent the presenter from exploiting their talents on the market place, within that profession. This is inconsistent with being in business on their own account. ESM4136A

Duration of the exclusivity right can be relevant to the extent that it places an increased obligation on a presenter, but this will ultimately be determined by the terms (see the above text in relation to first calls).

For other factors you may need to consider see ESM4136

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