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answer text |
<p>The Secretary of State has not discussed this matter with the Chancellor. This
matter has been discussed by officials from HM Revenue & Customs and the Department
for Digital, Culture, Media and Sport.</p><p> </p><p>(a) HMRC has not changed its
approach to the entertainment sector but has been working with the entertainment industry
to add some practical examples to the Employment Status Manual, which provides guidance
on issues relating to the employment status of individuals.</p><p> </p><p>(b) In Big
Bad Wolff Limited v HMRC, the Upper Tax Tribunal upheld HMRC’s long published view
that the Social Security Categorisation of Earners Regulations 1978, which were in
force before 6 April 2014, required actors to pay Class 1 National Insurance and could
not be avoided by working through a company. Most actors paid their National Insurance
correctly at the time but there are a small number of cases where actors chose to
dispute liability and await the outcome of the appeal.</p><p> </p>
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