Consultation outcome

National insurance and self-employed entertainers

• From: HM Revenue & Customs
• Published: 15 May 2013
• Last updated: 23 October 2013 — See all updates

This consultation has concluded

Read the full outcome

National insurance and self-employed entertainers: response document

PDF, 108 KB, 21 pages

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Detail of outcome

Following consultation, the government has decided to repeal the current National Insurance regulations in respect of entertainers. From 6 April 2014, those individuals engaged as an actor, singer, or musician, or in any similar performing capacity will pay Class 2 and Class 4 National Insurance as self employed earners.

This document summarises the responses to the consultation and sets out the next steps. It includes a draft of the legislation needed to change the current regulations for entertainers. Technical comments on this legislation should be submitted by 20 November 2013.

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Original consultation

Summary

This consultation seeks views on simplifying the future National Insurance Contributions (NICs) for self-employed entertainers.

This consultation ran from
15 May 2013 to 11:45pm on 6 August 2013

Consultation description

This consultation seeks views on simplifying the future National Insurance Contributions (NICs) for self-employed entertainers. The intention is that any proposed change would come into force not earlier than 6 April 2014.

This document sets out the issues HMRC is seeking to address together with the available options that would, if implemented, resolve these issues to various extents. We are inviting views on these options.

Documents

National Insurance and Self-employed Entertainers

PDF, 232 KB, 46 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 15 May 2013
Last updated 23 October 2013 + show all updates

1. 23 October 2013

   Added response document.

2. 15 May 2013

   First published.