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1132001
star this property registered interest false more like this
star this property date less than 2019-06-13more like thismore than 2019-06-13
star this property answering body
Department for Digital, Culture, Media and Sport remove filter
star this property answering dept id 10 more like this
unstar this property answering dept short name Digital, Culture, Media and Sport more like this
star this property answering dept sort name Digital, Culture, Media and Sport more like this
unstar this property hansard heading Entertainers: Taxation more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Secretary of State for Digital, Culture, Media and Sport, what assessment his Department has made of the potential effect of (a) new draft HMRC tax guidance for actors and other performers, (b) legal cases HMRC is considering under IR35 in the entertainment industry and (c) extending IR35 off-payroll rules to the private sector from April 2020 on the (i) sustainability of the entertainment sector in the event that that sector has to operate Class 1 employee National Insurance Contributions (NICs) and pay employer NICs on multiple and short-term engagements and (ii) self-employed status of performers and other creative workers in that sector. more like this
star this property tabling member constituency Newcastle-under-Lyme more like this
star this property tabling member printed
Paul Farrelly more like this
star this property uin 264349 remove filter
unstar this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-06-18more like thismore than 2019-06-18
star this property answer text <p>DCMS has made no assessment as these are matters for HMRC.</p><p> </p><p>HMRC has not changed its approach to actors and other performers but has been working with industry to add some practical examples to the Employment Status Manual. Employment Status is not a choice but depends on the facts of the engagement. Given that most actors and performers are self-employed and unaffected by off-payroll rules (often known as IR35), they will not be affected by off-payroll reform in 2020 and do not pay Class 1 National Insurance. There are no plans to change this.</p> more like this
star this property answering member constituency Stourbridge more like this
star this property answering member printed Margot James more like this
star this property question first answered
less than 2019-06-18T15:24:20.187Zmore like thismore than 2019-06-18T15:24:20.187Z
star this property answering member
4115
star this property label Biography information for Margot James more like this
star this property tabling member
1436
unstar this property label Biography information for Paul Farrelly more like this