Policy paper

National Insurance changes for entertainers from 6 April 2014

This Tax Information and Impact Note explains National Insurance changes for entertainers from 6 April 2014.

• From: HM Revenue & Customs
• Published: 28 March 2014

Documents

PDF, 30.1 KB, 4 pages

Details

This legislative change will repeal the current Social Security (Categorisation of Earners) Regulations 1978 (바카라 사이트˜the 1978 Regulations바카라 사이트™) and the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 (바카라 사이트˜the 1978 NI Regulations바카라 사이트™) which deem, in certain prescribed circumstances, that a self-employed entertainer is in receipt of an employed earner바카라 사이트™s earnings for the purposes of paying Class 1 National Insurance contributions whilst continuing to be treated as a self-employed person for the purposes of paying tax.

Published 28 March 2014