ESM4136J - Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Other indicators: Other factors and issues

The concept of a presenter being a ‘brand’ has appeared in two decisions made by the FTT (Albatel Ltd v HMRC [2019] UKFTT 0195 (TC) and Atholl House Productions Ltd v HMRC [2019] UKFTT 0242 TC07088). The ‘brand’ concept is not a persuasive argument for determining employment status for tax and there is no binding legal authority to suggest otherwise.

A presenter may invest time and money into developing their ‘brand’ for example they may be engaged in other work, outside of the role they are performing in, in order to raise their profile. This invested time, effort and financial risk are all recognised factors that would be considered.

The presenter may incur costs for the use of an accountant, an agent, membership of a representative body, use of a casting directory, professional training, networking, obtaining insurance and conducting research, the examples are illustrative and should not be used as tick list. Expenditure like this is often incurred by people in this industry who are employed for tax and is never determinative but significant expenditure incurred to generate further work can be relevant, if considered with other factors, such as the pattern of engagement, in building a picture of whether the presenter is in business on their own account.

For other factors you may need to consider see ESM4136