New tax guidance for Actors and Entertainers

Have you seen revised employment status notes for the entertainment industry?

Didn't find your answer?

The FT is reporting that the Actors Union: Equity is cross about new tax guidance recently released by HMRC which is "radically different" to the last version of this guidance which was released in Sept 2018.  The Equity spokeman said; "If the revised guidance were implemented it could have the effect of forcing production companies, theatres and other engagers to move many freelance entertainers on to PAYE, sparking a wave of tax status disputes."

I would be grateful if someone would send me a copy of this new guidance, as I would like to investigate this issue further.

Replies (5)

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Replying to Triggle:
Head of woman
By Rebecca Cave
25th May 2019 14:20

That must be the Big Bad Wolff case I wrote about two years ago: https://www.accountingweb.co.uk/tax/hmrc-policy/cat-regs-kick-start-ir35...
.

Thanks (1)
Replying to Rebecca Cave:
The triggle is a distant cousin of the squonk (pictured)
By Triggle
25th May 2019 14:24

Yes, Rebecca, that's the one.

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Replying to Triggle:
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By Accountant A
25th May 2019 14:37

Triggle wrote:

https://www.equity.org.uk/news/2019/april/hmrc-is-ruthlessly-targeting-p...

It's not new guidance as such. It's just that the appeal was lost.

No hyperbole there then!

"HMRC is ruthlessly targeting performers, putting £100 billion creative economy at risk"

Not often you see a trade union cheerleading for tax avoidance.

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Replying to Accountant A:
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By WhichTyler
25th May 2019 15:05

And the regulations ceased to apply in 2014...

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