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Which entertainers are deemed to be employees for NIC purposes? ANNE REDSTON reviews the ITV case
KEY POINTS
- HMRC’s application of the ITV decision.
- First-tier Tribunal decisions are not binding.
- The regulatory definition of salary.
- The time for which work has been performed.
- What if invoices are not issued regularly?
All the world’s a stage and we all have roles to play. In status terms some of us are employed some self-employed; but professional entertainers are singled out for special treatment – they are usually self-employed for tax but may be deemed employees for National Insurance contributions.
A recent First-tier Tribunal case ITV v HMRC [2010] UKFTT 586 (TC) held that most actors fall within these NIC deeming provisions.
When I read the ITV decision I was worried – a key factor appeared to be missing from the information considered by the...
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