ESM4126 - Particular occupations: entertainment industry - theatrical performers/artists - designers, directors and choreographers

Designers, directors and choreographers may be engaged either under contracts for services or contracts of employment. You may accept self-employed status where a designer, director or choreographer is engaged for a specific production, and

• for a limited period, which normally ends soon after the opening of the production, and
• is paid both a fee and a royalty (often related to box office receipts).

If you are in doubt about any other form of contract under which a director, designer or choreographer or their assistants are engaged, submit to PAYE & NIC (Technical) - Newcastle.