Commentary

B5.602 Actors and other entertainers—overview

Business tax
Business tax | Commentary

B5.602 Actors and other entertainers—overview

Business tax | Commentary

Actors and other entertainers

B5.602 Actors and other entertainers—overview

The normal tests apply in determining whether or not an entertainer is self-employed or an employee (see E4.205–E4.222)1. If an actor is found to be self-employed the income is assessed as trading income. If the actor is found to be an employee, the usual PAYE obligations will apply, see E4.1187 and E5.804.

In Hitchen2 it was held that factors, dancers etc who are engaged under standard contracts will usually be an employee.

However it has been successfully argued that an actor's income from a standard Equity contract does not fall within

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