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Acting up

07 April 2015
Issue: 4495 / Categories: Forum & Feedback , Employees , Income Tax

Actors, National Insurance, incorporation and the impact of IR35

We have an office at Pinewood so come across quite a few queries relating to actors. One client has asked about incorporation and I am now puzzled as to what happens with IR35 as a result of the change in the regulations for actors in April 2014.

This is taking into account that IR35’s main function is to collect class 1 National Insurance contributions that would not otherwise be paid.

The PACT (Producers Alliance for Cinema and Television) contract looks very much like an employment contract so we would have thought it vulnerable if HMRC try to attack an actor’s personal service company.

However the National Insurance rules now say that actors are not subject to Class 1 contributions.

Do the IR35 rules ignore this or would HMRC look at the situation as covered by the new rules?

Query 18 556 – Thespian

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