ESM4136E - Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Integration, Part and parcel of the engager’s organisation

If the presenter is part of the engager’s organisation this is consistent with being employed. Indicators where this applies include, but are not limited to, he presenter reports to employees within the organisation and forms part of the chain of management i.e. responsible for employees, appraisals and wider operational tasks beyond delivery of the content.

Although it is seen as a relevant factor, the fact that a presenter is the public face of a broadcaster is unlikely to be significant (see HMRC v Kickabout Productions Limited [2020] UKUT 0216 (TCC), the Upper Tribunal expressly declared that the factor should be given little weight.

For other factors you may need to consider see ESM4136