ESM4130 – Particular Occupations: Entertainment Industry: TV and Radio Presenters (IR35)

HMRC have published new tax guidance for TV and Radio presenters – ESM4130.

This concept will be familiar to many Bectu members who are covered (or not, as the case may be) by ESM4118 covering ‘behind the camera’ crew.

Under the relevant tax rules (known as IR35), broadcasters and production companies are responsible for deciding whether a presenter is in fact employed or self-employed and must pick up the tax bill if they judge it incorrectly.

These cases involving presenters have been particularly tricky as they often are quite high-publicity, (and potentially embarrassing for HMRC). They also give the media another opportunity to attack the BBC…

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