ESM4123 - Particular occupations: entertainment industry - theatrical performers/artists - fees paid to agents

Both employed and self-employed actors and performers may engage agents. In general employees cannot offset their expenses against tax and are instead usually reimbursed by their employers. An exception to this applies to this sector where entertainers / artists who are employees may make a deduction for expenses incurred by virtue of Section 352 ITEPA 2003 for fees paid to professional agents by entertainers out of employment income. For more information see EIM62800 and EIM62810