Readers’ forum: Taxing tunes

02 February 2016

Issue: 4536 / Categories: Forum & Feedback , Income Tax

Should a local choir deduct tax from payments to musical directors?

I sing in a local choir which pays the musical director and assistant musical director an hourly fee for their time at rehearsals or performances. They are both school teachers so this money is in addition to their normal income. The choir committee has considered they would be self-employed for the choir work and that the payment of any tax due on this income is their responsibility.

However I have read reports about payments to church organists and am wondering whether we can legitimately make that assumption or do we need a contract that includes any specific wording to be sure?

If they do not declare this income on their tax return are members of the committee personally liable or would responsibility for any payment rest with the choir organisation? I would appreciate any advice here.

Query 18 723– Songbird.

Reply by Steve Kesby

The choir...

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