ESM4136G - Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Sick Pay, Maternity, Pensions and other statutory rights and benefits

The failure of broadcasters to provide statutory rights to presenters is not accepted as being a significant indicator of their employment status for tax purposes. (The Commissioners for HM Revenue and Customs v Kickabout Productions Ltd: [2020] UKUT 0216 (TCC)

For other factors you may need to consider see ESM4136