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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Particular occupations: entertainment industry - theatrical performers/artists - designers, directors and choreographers

Designers, directors, and choreographers may be engaged either under contracts for services or contracts of employment. You may accept self-employed status where a designer, director or choreographer is engaged for a specific production, and:

  • for a limited period, which normally ends soon after the opening of the production, and
  • is paid both a fee and a royalty (often related to box office receipts).

If you are in doubt about any other form of contract under which a director, designer, or choreographer or their assistants are engaged, submit to the SEC Technical team.