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HMRC internal manual

Employment Status Manual

Agency and temporary workers: specific exemptions / excluded services

Section 47(2) ITEPA 2003

Some workers to whom the agency legislation would otherwise apply are specifically excepted. They are workers who render services:

  1. as an actor, singer, musician or other entertainer; or
  2. as a fashion, photographic or artist’s model; or
  3. wholly in the worker’s own home or (periods to 5 April 2003)at premises which are neither under the control or management of the client nor premises at which the worker is required, by reason of the services, to render them, or (periods on or from 6 April 2003) wholly at other premises which are neither controlled or managed by the client nor prescribed by the nature of the services; or
  4. up to 5 April 1998 only, as a subcontractor in the construction industry within Section 560 ICTA 1988 (but note that this exception did not apply for NICs purposes).

The exceptions at a. and b. above apply only where the services are provided as an actor, model, and so on. A person who is carrying on a profession as an actor or model is therefore within the legislation where the engagement involves, for example:

  • carrying out demonstrations in supermarkets to promote the client’s product;
  • merchandising to keep supermarkets’ shelves stocked with the client’s product;
  • sales promotion on manufacturers’ stands at motor shows etc, or mingling with crowds at race meetings etc, or offering free samples to promote sales. Alternatively, some are engaged to visit shops in specified areas to encourage owners to stock the client’s products.

Introductory agencies are not within the agency tax legislation and are specifically excepted from the NICs agency legislation.