ESM4135D - Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Control: Control over when the presenter works

A typical example of an engager’s control over when a presenter works is where the engager has the first call on the presenter’s services. This means that the presenter is required to give priority to that engager’s requirements above those of any other work they undertake.

However, the nature and extent of first call obligations can vary considerably. For example, first call can exist over, say

  1. all 5 days a week, or
  2. over any day the engager dictates (usually for a specified number of days), or
  3. may only apply to services on a day, once that day has been agreed.

This is an indicator of control to different degrees subject to the precise requirements, as the engager has the right to override other engagements and require the presenter to provide the services at a particular time of their choosing.

The above examples illustrate a sliding scale of control (1) being suggestive of a higher level of control, whereas (3) indicates only a very weak form of control, i.e. a limited time commitment by the presenter to be available on a single predetermined day of the week.

You should be careful about making a judgement concerning status when the first call is simply to ensure that the presenter is available for work at the times specified in the contract or where the nature of the work dictates when it should be carried out.

The contractual right to first call on a presenter’s services can vary considerably in duration. A right to first call that lasts over months or years can suggest a significant commitment to a single engager and is a significant interference in the ability of the individual to trade elsewhere, but this will depend on the terms of the right to first call as set out above.

Very short first call agreements or those that provide a first call over a very limited amount of time, say a few days over a longer period, typically impose little obligation over the presenter’s ability to work elsewhere and so will be of less weight. For example, where the presenter is engaged to work at an event for part of a day only and is then able to take similar work on that day at that event for other companies.