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Between 1998 and 2006 ITV treated various categories of actors as employees and deducted National Insurance (NI) from their salaries.
From 2006 actors were engaged under different types of contract which included an ‘all rights’ document that required the actor to attend filming on specific dates for which a fee was paid and ‘bespoke agreements’ by which the actor had to be available for a certain period.
The fee for the latter arrangement included payments for engagement attendance and overage should the actor have to attend for extra days.
On the basis it was now paying fees rather than salary ITV stopped deducting secondary NI.
HMRC disagreed with the broadcaster’s action and issued determinations that stated certain entertainers were to be treated as employed and that ITV was liable to pay secondary Class 1 NI on their earnings under
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