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HMRC internal manual

Employment Status Manual

Particular occupations: entertainment industry - film and video workers - returns under Section 16 TMA 1970

Returns under Section 16 TMA 1970 (AP4025) of payments to actors and others engaged under contracts for services, are made to the Centre for Revenue Intelligence (CRI) which is situated at Llanishen, Cardiff. The CRI distributes the information to local offices.