ESM4100 - Particular occupations: entertainment industry


This paragraph sets out the main headings under which the instructions are grouped.

Film and Video Workers

Film Industry Unit at LC Eastern England, Weardale House, Washington(see ESM4101)
Front of camera workers(see ESM4102)
Behind camera workers(see ESM4103)
Use of service companies(see ESM4104)
Main Revenue office(see ESM4105)
Returns under Section 16 TMA 1970(see ESM4106)

Television and Radio Workers

Television and Radio Unit at LC NW & Midlands, Trinity Bridge House, Manchester(see ESM4110)
Front of camera workers(see ESM4111)
Behind camera workers(see ESM4112)
Use of service companies(see ESM4113)
Main Revenue office(see ESM4114)

Theatrical Workers

Guidance(see ESM4121)
Reserved Schedule D position(see ESM4122)
Schedule E/employment income deduction for fees paid to agents(see ESM4123)
Stage management(see ESM4124)
Other non-performing workers(see ESM4125)
Designers, directors, choreographers(see ESM4126)

Musicians

Orchestral players(see ESM4140)

NICs Position

NICs treatment of entertainers(see ESM4145)
Meaning of “salary”(see ESM4146)
Treatment from 6 April 2003(see ESM4147)