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Posted Wed, 21 Aug 2024 14:14:34 GMT by Kelly Taylor
I represent a UK registered charity that regularly hires actors and production crew members for theatre. These people are paid in accordance with their contracts which do not usually provide for PAYE deductions. If a person is paid directly without deduction for tax and NI, is the company still required to provide a P45 at the end of the contract? Are we compliant if we are not hiring them as employees?
Posted Thu, 22 Aug 2024 08:56:01 GMT by HMRC Admin 25 Response
Hi Kelly,
We would advise that you discuss your enquiry with our TV and Broadcasting Unit here:
ESM4110 - Particular occupations: entertainment industry - TV and radio workers - TV and Broadcasting Unit
Thank you. 

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