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HMRC internal manual

VAT Registration

Special considerations for certain registrations: actors

Actors can only make taxable supplies if they are self-employed. If there are any problems in deciding whether a particular artiste is an employee or self-employed, see VTAXPER, or contact the VAT Registration and Accounting Policy team. (External users can access the VTAXPER guidance at

Once you are satisfied that an artiste is registerable, process the application in the normal way.