Kelly Taylor
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PAYE tax and P45's for contracted actors / production crew
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?