Administration of tax

Legislation/Regulatory – SI 1987/530 reg. 14

Agency fees

Commentary – Tax Reporter ¶486-800 ; Quick Overview ¶9180
Legislation/Regulatory – ITEPA2003 s. 352
HMRC Guidance – EIM62800
Case Law – Madeley & Anor v. R & C Commrs

Apportionment of payments/transfers

Legislation/Regulatory – SI 1987/530 reg. 16

Arts Council awards

Commentary – Tax Reporter ¶486-810
HMRC Guidance – EIM50200

Business profits

Commentary – Schwarz on Tax Treaties ¶17-650

Charge to tax

Commentary – Tax Reporter ¶202-100
Legislation/Regulatory – ICTA88 s. 557 ; ITTOIA2005 s. 13, 14
HMRC Guidance – BIM50600 ; BIM50606 ; DT1745
Case Law – REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.

Class 1 contributions

Change post-6 April 2014

Commentary – Tax Reporter ¶1022-000

Generally

Commentary – Tax Reporter ¶1022-000

Computation of profits

Legislation/Regulatory – SI 1987/530 reg. 8

Connected payments/transfers, returns of information

Legislation/Regulatory – SI 1987/530 reg. 9

Deduction for expenses

Legislation/Regulatory – ITTOIA2005 s. 14

Deduction of tax at source

Commentary – Schwarz on Tax Treaties ¶26-750

Double taxation relief

Commentary – Tax Reporter ¶171-430

Employment status

Artist and musicians

Commentary – Tax Reporter ¶486-830
HMRC Guidance – ESM4121
Case Law – DAVIES (H.M. INSPECTOR OF TAXES) v. BRAITHWAITE ; Fall (H.M. Inspector of Taxes) v. Hitchen

Choreographers

Commentary – Tax Reporter ¶486-860
HMRC Guidance – ESM4126

Control tests

Commentary – Tax Reporter ¶1002-075
HMRC Guidance – ESM0513 ; ESM0525 ; ESM3540 ; ESM4121
Case Law – Island Consultants Ltd v. R & C Commrs

Deemed employed earners

Commentary – Tax Reporter ¶1003-075 ; Tax Reporter ¶1003-080 ; Tax Reporter ¶1022-000
HMRC Guidance – ESM2005 ; ESM2037 ; ESM2055

Deemed secondary contributors

Commentary – Tax Reporter ¶1003-100

Designers

Commentary – Tax Reporter ¶486-860
HMRC Guidance – ESM4126

Directors

Commentary – Tax Reporter ¶486-860
HMRC Guidance – ESM4126

Film and video workers employment status

Commentary – Tax Reporter ¶486-820
HMRC Guidance – ESM4102 ; ESM4111

Generally

Commentary – Tax Reporter ¶1001-675 ; Tax Reporter ¶1022-000

Non-performing workers

Commentary – Tax Reporter ¶486-870
HMRC Guidance – ESM4125

Orchestral musicians

Commentary – Tax Reporter ¶486-850
HMRC Guidance – ESM4140 ; ESM4147

Stage managers

Commentary – Tax Reporter ¶486-840
HMRC Guidance – ESM4124

Theatrical performers

Commentary – Tax Reporter ¶486-830
HMRC Guidance – ESM4121
Case Law – DAVIES (H.M. INSPECTOR OF TAXES) v. BRAITHWAITE ; Fall (H.M. Inspector of Taxes) v. Hitchen

Equity contracts

Commentary – Tax Reporter ¶1022-000

Generally

Commentary – Tax Reporter ¶1022-000
Legislation/Regulatory – HMRCBrf10/11 ; HMRCBrf19/12 ; IRInt. 3001 ; SI 1978/1689 reg. 2, Sch. 1, para. 2, 5A, Sch. 3, para. 10

Interaction with IR35

Commentary – Tax Reporter ¶1022-000

Intermediaries legislation

Legislation/Regulatory – IRInt. 261

Meaning

Legislation/Regulatory – SI 1987/530 reg. 12

National Insurance contributions

Categorisation of earners

Case Law – ITV Services Ltd [2011] TC 00836 ; ITV Services Ltd v Revenue and Customs Commissioners. [2012] BTC 1,561 ; ITV Services Ltd v Revenue and Customs Commissioners. [2013] BTC 633

Fixed fee agreements

Case Law – ITV Services Ltd v Revenue and Customs Commissioners. [2013] BTC 633

Generally

Commentary – Quick Overview ¶12145

National Insurance liabilities

Commentary – Tax Reporter ¶486-880

Non-resident

– see also Visiting performers

Generally

Commentary – Quick Overview ¶6530

Payment of tax

Commentary – Quick Overview ¶1605

Non-residents withholding tax

– see Visiting performers

Other persons receiving connected payments or transfers

Legislation/Regulatory – SI 1987/530 reg. 7

Payment of tax

Assessment

Legislation/Regulatory – SI 1987/530 reg. 11

Due date

Legislation/Regulatory – SI 1987/530 reg. 10

Excessive, claim to HMRC

Legislation/Regulatory – SI 1987/530 reg. 13

Generally

Legislation/Regulatory – SI 1987/530 reg. 12

Reduction, application to HMRC

Legislation/Regulatory – SI 1987/530 reg. 5

Rules for calculation

Legislation/Regulatory – SI 1987/530 reg. 4

Payments or transfers applicable

Legislation/Regulatory – SI 1987/530 reg. 3

Relevant activity

Legislation/Regulatory – SI 1987/530 reg. 6

Tax liabilities

Legislation/Regulatory – SI 1987/530 reg. 12

Theatrical artists, meaning

Commentary – Tax Reporter ¶486-800
HMRC Guidance – EIM62800
Case Law – Madeley & Anor v. R & C Commrs

Trade, treated as

Legislation/Regulatory – ITTOIA2005 s. 13, 14 ; SI 1987/530 reg. 15

Value of transfers, calculation and grossing up

Legislation/Regulatory – SI 1987/530 reg. 17

Visiting

– see Visiting performers