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04 April 2007
Issue: 4102 / Categories: Forum & Feedback

A client's six-year-old daughter has just secured a role in a television series, for which I understand she will be paid a 'serious' amount of money. The client herself is a registered chaperone and will be paid £70 per day for accompanying her daughter to
filming sessions.
I wonder if there are any Taxation readers who could give some general advice as to how these payments will be treated for tax purposes. For example, are they employees or self employed?

A client's six-year-old daughter has just secured a role in a television series for which I understand she will be paid a 'serious' amount of money. The client herself is a registered chaperone and will be paid £70 per day for accompanying her daughter to
filming sessions.
I wonder if there are any Taxation readers who could give some general advice as to how these payments will be treated for tax purposes. For example are they employees or self employed?
Also what are the practicalities regarding the payments for the child? Are they legally the child's requiring the completion of a tax return?
The parents would naturally like the receipts to be held in trust for their daughter at least until she is 18 years of age; but bearing in mind the recent changes relating to trusts is this going to cause complications? If the...

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