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Extras in the film industry

One of my clients is diversifying into the business of supplying extras for the film industry. My client will act as an agent charging a commission of 15% + VAT to the extras on their daily earnings.
I have no experience of the film industry, and wonder if any other accounts have clients who supply similar agency services, and can help in letting me know if there are any agreed norms between the Revenue and the film industry. Are there standard contracts and agreements in use, and would it be normal to assume that the film company is responsible for any tax and NI on the earnings of the extras?
John Savage


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18th Jun 2004 19:11
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14th Jun 2004 19:40

interesting one
if your client is charging the film company the fee, then the film company will be the employer and just paying your client a commission for arranging extra's and obv paying the extra's directly.

an alternative of which there are 2 variations is that your client invoices the film company for an amount equal to (gross salary + ers ni + commission + vat), then pays the extra's as employees of your clients company the gross salary....

or acts an agent on behalf of the film company administering the payroll and collecting a fee from the net salary of the extra for arranging the work.

another alternate is that the extra's are self-employed, and that your client invoices a total amount but again only pays over a net amount, though exercise caution here, as you may be deemed to be an employer!

or finally the film company pays the extra's, and your client invoices the extra's.

Essentially you will need to examine the commercial relationship between the 3 parties and what monies are transferred between each party, thought I suspect option 2 or 4 are the ones that are most likely to fit the circumstances.

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18th Jun 2004 11:55

OK, have now found info
Many thanks Paul.

I would agree that your advice is in accordance with the position under normal circumstances - but have now found that there are indeed special agreements in the film/Television indusrty set out by the Inland Revenue.

Am now getting up to speed with it.

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