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HMRC internal manual

Employment Status Manual

Particular occupations: entertainment industry - film and video workers - front of camera workers

Guidance about the status of actors (and others) who perform in front of camera is given at ESM4121. Generally, they will be self-employed with profits assessable as trading income and liable for Class 4 NICs. They will, however, usually be liable for Class 1 NICs (see ESM4145).