Entertainment/Modelling

[leedsCIMAstudent]

Folks,

Wonder if someone can help me here. About ten years ago, I had a personal friend who worked in the above industries, and to whom I gave the occasional bit of advice.

I seem to recall that it was custom and practice in that industry that performers would be paid gross (even if they had one regular employer as my friend) and do their own tax return and pay schedule D NI.

Is this still the case, and if so can anyone find me any links.

I have been asked by another chap the correct/most efficient way to pay someone who will be doing modelling work for him, and am unsure of the correct advice to give.

Thanks in anticipation

[pawncob]

Most work through agencies, so it isn't a problem.
If they are genuinely self employed, not just shadows, then they can be paid gross.
See HMRC SE Manual 7332.