beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Status Manual

Particular occupations: entertainment industry - theatrical performers - stage management

Stage managers, deputy stage managers, and assistant stage managers are normally Equity members. Many of the standard contracts under which they are engaged provide for them to understudy or appear in minor roles in productions, in addition to their stage management duties.

The guidance on the status of theatrical performers/artists at ESM4121 also applies to stage management engagements.