Entertainers
Administration of tax
Agency fees
Apportionment of payments/transfers
Arts Council awards
Business profits
Charge to tax
Class 1 contributions
Change post-6 April 2014
Generally
Computation of profits
Connected payments/transfers, returns of information
Deduction for expenses
Deduction of tax at source
Double taxation relief
Employment status
Artist and musicians
Choreographers
Control tests
Deemed employed earners
Deemed secondary contributors
Designers
Directors
Film and video workers employment status
Generally
Non-performing workers
Orchestral musicians
Stage managers
Theatrical performers
Equity contracts
Generally
Interaction with IR35
Intermediaries legislation
Meaning
National Insurance contributions
Categorisation of earners
Fixed fee agreements
Generally
National Insurance liabilities
Non-resident
Generally
Payment of tax
Non-residents withholding tax
Other persons receiving connected payments or transfers
Payment of tax
Assessment
Due date
Excessive, claim to HMRC
Generally
Reduction, application to HMRC
Rules for calculation
Payments or transfers applicable
Relevant activity
Tax liabilities
Theatrical artists, meaning
Trade, treated as
Value of transfers, calculation and grossing up
Visiting