IR35 guidance updated for actors and performers
Ceri Stoner explains how HMRC’s IR35 guidance update will help actors and other performers and offers a positive review for HMRC’s collaboration with stakeholders.
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substitution now 'non determinative'.....
Control distinction between content and performance!
So: if I speak to a client thus; "Seems to be a profit? - nay madam I know not 'seems' "
I'm outside IR35. Good oh!
(with apologies to Hamlet).
Confusion about the employment status of performers and technicians in these industries has been all-pervasive for at least 30 years. Although these revisions are long overdue, it is to be hoped that they will now bring more clarity.
The way that the SEISS rules have impacted these groups specifically, with freelance engagements incorrectly allocated as employment in a number of cases for different reasons, has provided a recent and particularly painful example of why years of getting this wrong has made life unnecessarily difficult for taxpayers in these industries.
Same with lecturing I did as an add on to my other sole trader work - no substitute allowed as they were paying for me and no one else but clearly I was always self employed and I was not doing it day in day out at a university kind of thing either so it was just like being hired as a one off for a one person acting show. Interestingly for one course provider HMRC told them if anyone spoke for them more than 4 or 5 times a year they wanted tax or NI taken off at source. I did 3 days a year so was not caught by that.