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HMRC internal manual

VAT Taxable Person Manual

HM Revenue & Customs
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Particular trades: stuntmen; employment status

Our policy

There are many different types of stuntmen and many varieties of contract. Some stuntmen operate as co-ordinators and rarely perform in front of the camera themselves. Others provide a performing package including themselves and other extras such as animals; some are called in to perform specific stunts independently.

Because of the multiplicity of contracts and working situations, we cannot offer any overall guidelines. Where possible, you should apply the Direct Tax classification of stuntmen for VAT purposes. However, if your decision is disputed, you must apply the guidance at VTAXPER34000 to each contract.