[ESM4121] ESM4121 – Particular occupations: entertainment industry – theatrical performers/artists – additional considerations in the media and performing arts sector – actors and other performers
This is the main sectoral guidance for actors and other performers within the profession including, dancers, singers and musicians who appear live in theatre, opera, dance, circus, film, TV, radio or other digital media formats. This guidance has been designed in consultation with the sector as guidance for determining the employment status for tax of actors and other performers. It should not be read in isolation, but alongside ESM0500
This guidance is for actors and performers and does not apply to TV or Radio presenters.