ESM4136D - Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Provision of equipment and/or facilities

If the presenter’s contract with the engager stipulates the presenter will provide essential equipment or major items that are fundamental to the making of the programme, then that can be a pointer towards a self-employment arrangement. This may occur where a presenter incurs upfront costs or any material costs that are not specifically reimbursed under the contract for services.

An example of this for a television presenter, may be a programme that is filmed on location, where the presenter is required to provide filming or recording equipment or even their own employees that are fundamental to the making of the programme, for no additional payments outside the agreed fee (which would incorporate this).

This does not include the presenter providing their own earpieces, laptops or other minor or personal equipment.

It is also important to establish whether the presenter is required to fund/ provide the equipment or is choosing to do so (despite the fact that the engager would provide it if required) ESM0540

Where the costs of delivering services under a contract are covered by the engager/broadcaster, then this is an indicator of employment for tax purposes.

For other factors you may need to consider see ESM4136