ESM4100 - Particular occupations: entertainment industry

This paragraph sets out the main headings under which the instructions are grouped.

1. ESM4101

   Film, Production, Television and Broadcasting Unit
2. ESM4102

   Front of camera workers
3. ESM4103

   Behind camera workers
4. ESM4104

   Use of service company
5. ESM4105

   Main HMRC office
6. ESM4106

   Returns under Section 16 TMA 1970
7. ESM4110

   TV and Radio Unit
8. ESM4111

   Front of camera workers
9. ESM4112

   Behind camera workers
10. ESM4113

    Use of service companies
11. ESM4114

    Main Revenue office
12. ESM4115

    Behind camera workers roles treated as self-employed
13. ESM4116

    Behind camera workers short term engagements
14. ESM4117

    Behind camera workers definition of terms used in Appendix 1
15. ESM4118

    Behind camera workers roles normally treated as self-employed, Appendix 1
16. ESM4121

    additional considerations in the media and performing arts sector - actors and other performers
17. ESM4121A

    additional considerations in the media and performing arts sector - actors and other performers examples
18. ESM4122

    Additional considerations in the media and performing arts sector - Actors and other performers: relevant cases
19. ESM4122A

    additional considerations in the media and performing arts sector - actors and other performers, reserved self-employed position
20. ESM4123

    Fees paid to agents
21. ESM4124

    Stage management
22. ESM4125

    Role players
23. ESM4126

    Designers, directors and choreographers
24. ESM4130

    Introduction
25. ESM4131

    ‘Show and Go’ Engagements
26. ESM4132

    Factors in Determining Employment Status for Tax
27. ESM4133

    Mutuality of Obligation
28. ESM4134

    Personal Service
29. ESM4135

    Control
30. ESM4135A

    How a presenter works
31. ESM4135B

    Control over what work is carried out
32. ESM4135C

    Control over where the presenter works
33. ESM4135D

    Control over when the presenter works
34. ESM4136

    Other indicators
35. ESM4136A

    In business on own account and economic dependency
36. ESM4136B

    Exclusivity
37. ESM4136C

    Financial risk / Opportunity for Profit
38. ESM4136D

    Provision of equipment and/or facilities
39. ESM4136E

    Integration, Part and parcel of the engager’s organisation
40. ESM4136F

    Length and Pattern of Engagements
41. ESM4136G

    Sick Pay, Maternity, Pensions and other statutory rights and benefits
42. ESM4136H

    Intention of the parties
43. ESM4136J

    Other factors and issues
44. ESM4138

    Examples for Television presenters
45. ESM4138A

    Television presenters - news reporter
46. ESM4138B

    Television presenters - News and current affairs reporter
47. ESM4138C

    Examples for television presenters - Factual “magazine” programme with news and current affairs content
48. ESM4138D

    Examples for television presenters - expert factual presenter – non-news
49. ESM4138E

    Examples for television presenters – talking head
50. ESM4138F

    Examples for television presenters - Quiz Show Guest / Contestant
51. ESM4138G

    Examples for television presenters – Quiz show captain
52. ESM4138H

    Examples for television presenters – quiz show host
53. ESM4139

    Examples for radio presenters
54. ESM4139A

    Examples for radio presenters- Radio presenter, example 1
55. ESM4139B

    Examples for radio presenters- Radio presenter, example 2
56. ESM4139C

    Examples for radio presenters- Radio presenter, example 3
57. ESM4139D

    Examples for radio presenters- pre-recorded show presenter
58. ESM4139E

    Examples for radio presenters- radio presenter portfolio work
59. ESM4139F

    Examples for radio presenters- radio presenter documentary
60. ESM4140

    Orchestral players
61. ESM4145

    NICs treatment (17 July 1998 to 5 April 2003)
62. ESM4146

    NICs treatment - meaning of "salary" [17 July 1998 to 5 April 2003]
63. ESM4147

    NICs treatment (from 6 April 2003)
64. ESM4148

    NICs treatment (from 6 April 2014)