HMRC internal manual

Employment Status Manual

Particular occupations: entertainment industry

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

 

Film and Video Workers
  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
TV and Radio workers
  1. ESM4110
    TV and Radio Unit
  2. ESM4111
    Front of camera workers
  3. ESM4112
    Behind camera workers
  4. ESM4113
    Use of service companies
  5. ESM4114
    Main Revenue office
  6. ESM4115
    Behind camera workers roles treated as self-employed
  7. ESM4116
    Behind camera workers short term engagements
  8. ESM4117
    Behind camera workers definition of terms used in Appendix 1
  9. ESM4118
    Behind camera workers roles normally treated as self-employed, Appendix 1
Theatrical Workers
  1. ESM4121
    additional considerations in the media and performing arts sector - actors and other performers
  2. ESM4121A
    additional considerations in the media and performing arts sector - actors and other performers examples
  3. ESM4122
    Additional considerations in the media and performing arts sector - Actors and other performers: relevant cases
  4. ESM4122A
    additional considerations in the media and performing arts sector - actors and other performers, reserved self-employed position
  5. ESM4123
    Fees paid to agents
  6. ESM4124
    Stage management
  7. ESM4125
    Role players
  8. ESM4126
    Designers, directors and choreographers
Musicians
  1. ESM4140
    Orchestral players
NICs Position
  1. ESM4145
    NICs treatment (17 July 1998 to 5 April 2003)
  2. ESM4146
    NICs treatment - meaning of "salary" [17 July 1998 to 5 April 2003]
  3. ESM4147
    NICs treatment (from 6 April 2003)
  4. ESM4148
    NICs treatment (from 6 April 2014)