ESM4132 - Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax

All the status factors ESM0500 need to be considered, but there are certain key elements that have proven particularly relevant in deciding status:

  • Mutuality of Obligation ESM4133
  • Personal Service ESM4134
  • Control ESM4135
  • Other indicators inconsistent with employment for tax (in particular, where the individual is in business on their own account) ESM4136