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I've been asked to complete a tax return for a young actor. I'm used to working as a management accountant but feel I should be able to do this but I can't seem to find anything much as to what he can claim against his acting income. I get the 'wholly for use in the business' etc but what about travel expenses. If he has to go travel miles for rehearsals can he claim any mileage? Does anyone know of anywhere I can get the information needed to make sure  he's getting the relief he's entitled to.



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08th Jan 2010 08:27

Wholly and exclusively is fine

Thewre's a guide written for young actors by Equity that's available from them.  It's fairly basic and aimed at the kids and not the tax-profressional. 

And yes, mileage for rehearsals is fine as would be to and from things like classes (so long as those are polish-up classes and not fresh learning). 

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08th Jan 2010 14:07

Thank you

I didn't think of Equity. I'll get him to get hold of that. Thanks for the other advice.

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08th Jan 2010 15:45

And also

Income in the acting profession is quite often subject to class 1 NI deductions.   Any income that has had class 1 NI deductions is not liable to class 4 NI and you need to adjust the computation accordingly.  

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11th Jan 2010 18:27


Yes most of his income has had NI taken off at source. I understand that actors are often treated as employed for NI purposes but not for PAYE. Does this mean that if the remainder of his income is less than £5000 he should seek a deferment from class 4 NI?

Sorry to sound so dim but its all new to me.  

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11th Jan 2010 19:01

No Class 2/4 NI

Basically you work out a taxable profit and then subtract from it the figure of income on which Class 1 NIC has already been taken.  There's an adjustment box for this on the Tax Return.  If the resulting figure is less than £5Kish, then you can apply for Small Earnings Exception (get form CF10 off the website) which will often cover 3 years and need renewing every so often.  If he's been lured into paying Class 2 unnecessarily you can get it back but to get 2008/09's Class 2's back you have to claim them before 31 Jan 2010.

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