HMRC internal manual

Employment Status Manual

ESM4124 - Particular occupations: entertainment industry - theatrical performers - stage management

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Where a company and stage manager (dual role), stage manager, deputy stage manager or assistant stage manager operates under a contract that may require them to undertake stage management duties in a performance on stage either in costume or in blacks, the additional guidance for actors and performers applies to the engagement. ESM4121 and ESM0500