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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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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 http://www.hmrc.gov.uk/manuals/vtaxpermanual/Index.htm).

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