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Change to artists' National Insurance regulations

The Government have confirmed that entertainers who are engaged under a contract for services will be treated as self-employed when it comes to tax and NI.


Further to HMRC’s consultation paper “National Insurance and Self-Employed Entertainers” of May 2013, referred to on 24th June, the Government’s response was issued on 23rd October which confirms the proposal to repeal the 2003 regulations. This in effect will ensure entertainers who are engaged under a contract for services (a self-employed contract) should treated as self employed for Income Tax and National Insurance contributions, and be subject to such as self-employed earners, from 6th April 2014.

Last updated 01/11/2013

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