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answering body |
Department for Digital, Culture, Media and Sport |
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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.
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