ESM4122 - Particular occupations: entertainment industry - theatrical performers/artists - reserved self-employed position

Concessional arrangements were introduced with effect from 6th April 1990 to enable established performers to retain Schedule D/self-employed treatment of their earnings. The conditions to be satisfied were published as Extra Statutory Concession A75.

However, the McCowen and West decisions changed our views on the nature of many standard industry contracts (see and ESM4121). This means that we accept that performers/artists will generally be assessable to tax under Schedule D/on trade profits, with liability for Class 4 NICs, (subject to exception under reg 94 of the Social Security Contributions Regulations 2001 ) as a matter of law rather than concession. The concession will therefore only rarely apply. If in doubt, contact PSN (Technical) - Newcastle for advice.

They will however usually be treated as employed earners for Class 1 NICs purposes (see ESM4147)