Actor expenses when receiving a P60 | AccountingWEB

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:

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



There are 5 comments. Login or register to view them.

In exactly the same

bernard michael |

The NIC treatment is only a

sijolees |

Box 101

MarionMorrison |
MarionMorrison's picture

Thanks very much Marion. I

Carl London |

Inconsistencies - Oh Yes...

MarionMorrison |
MarionMorrison's picture