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Tax and reporting rules for employers providing entertainment for clients

• Overview

  As an employer covering the costs of your employees providing…

• What to report and pay

  What to report and pay depends on the type of entertainment and who…

This series brings together all documents relating to Entertainment Licensing statistics

• Updated: 14 November 2013

Rules covering how entertainment and modelling agencies work; charging fees and refunds for for finding work

• Overview

  You can charge fees as an entertainment and modelling agency for finding…

• Terms and conditions

  Terms and conditions of your service and your fees must be agreed in…

• Fees for performers and workers

  You cannot charge fees or deduct money from an entertainment worker or…

• Fees for fashion and photographic models

  You cannot charge fees or deduct money from a model’s earnings until they…

• Fees for other services

  You can charge fees for other services such as producing a photo or show…

Latest information on the National statistics on Entertainment Licensing.

• Updated: 28 November 2014

Young people are set to benefit from TV and film industry support for the Government’s Youth Guarantee.

• Updated: 4 February 2026

Information on whether you need approval to put on certain types of regulated entertainment.

• Updated: 26 March 2015

Find out how to account for VAT on entertainment provided by your business.

• Updated: 29 February 2012

Licensing bodies and collective management organisations can agree licences with users on behalf of owners and collect any royalties the owners are owed.

• Updated: 23 January 2024

Documents relating to the request for planning permission for an Entertainment Resort Complex and associated development in Bedford.

• Updated: 3 July 2025

Billions of pounds worth of export and investment deals for the UK have been secured, as the Prime Minister wraps up his visit to China.

• Updated: 30 January 2026