Entertainers to be treated as self-employed for tax purposes

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Following a consultation process which commenced in May this year, the Government has approved the repeal of the Social Security (Categorisation of Earners) Regulations 1978 to the extent they relate to entertainers, with effect from 6 April 2014.   As such actors, singers, musicians and other performers who are engaged under a contract for services will, from next tax-year, be treated as self-employed earners for tax, National Insurance and student loan purposes.


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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