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

– see also Visiting performers

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