Actor expenses when receiving a P60

Hi all,

I have an actor friend (not quite a client!) who is self-employed, but for NI purposes is treated as an employee (following HMRC special rules for entertainers).

He therefore gets a P60 for 2 of his acting jobs which will be entered on the ‘employment’ pages on his SA tax return.

My dilemma is that I am unsure as to how to treat the expenses (mainly commission paid to his agent & travel costs to the jobs). If put in the self-employment pages it would create a loss, which may not look right. I was therefore planning to treat them as employment expenses, but would the travel have to be disallowed as it would be seen as ‘ordinary commuting’ between home & the place of work?

I found this thread:

http://www.accountingweb.co.uk/anyanswers/actors-tax-and-nic/482681

but my situation is a bit different & it has only had one answer so I wondered if anyone had anything to add…

Thanks!