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IfÌýyou’re working as a supporting artist in the UK film and TV industry,Ìýyou’ll be classified as self-employed under UK employment law and willÌýbe responsible for paying your own taxes.

While this can be daunting, there areÌýa number of useful resources available to help you understand your obligations and navigate the working world of film and TV.

Working with an agent (employment agency)

• The EAS ensures that employment agencies treat workers fairly. As supporting artists in the UK are classified as self-employed, they are introduced to hirers by employment agents, specifically casting agents. The EAS is a valuable resource that helps freelancers to understand the legal responsibilities of these agencies. They provide guidance on regulations and are available toÌýassist if you have concerns about your casting agency.
• ACAS offers confidential, free advice on employment law and workplace issues. WhetherÌýyou're facing contract disputes or need help understanding your rights, ACAS provides neutral, easily accessible advice. Since freelance roles have different HR and employment protections compared with pay-as-you-earn (PAYE) roles,Ìýit's highly advisable to familiarise yourself with ACAS and how it can support youÌýin the event of an employment-related issue.

Filing your taxes and self-assessment

Filing your tax return can be an extensive task, especially if you take on multiple roles with different hirers across different industries. Choosing the right method at the outset will make filing easier.

As a UK supporting artist, you have two filing options:

• Paper returns involve downloading, filling out and sending forms to HMRC.ÌýIt's a traditional method, but it can be error prone and slow.
• Online returns are faster and more efficient, with instant submission and fewer mistakes. Many artists find this method simpler and quicker.

Choosing the right method can save you time and stress, letting you focus on securing your next role!

Submitting and understanding self-assessment

• ÌýIfÌýyou’re freelancing or self-employed, you must sign up for self-assessment with HMRC. You are legally obliged to report your earnings as a supporting artist by 31 January each tax year. YouÌýare responsible for registering yourself for self-assessment with HMRC. You do this via the Government Gateway, the secure online platform where you file your tax return.
• ÌýSelf-assessments can be tricky for freelancers, so HMRC provides a helpful step-by-step guide toÌýassist you in navigating your self-assessment tax return. This covers everything from registering for self-assessment and gathering your documents to filing online, so be sure to check it out.
• ÌýHMRC offers specific guidance for actors and performers to help youÌýdetermine your employment status for tax purposes. It is highly advisable to review these resources to understand both your employment status and your rights as a worker in the entertainment industry. The guidance covers factors such as your engagement patterns and the level of control you have over your work, helping you to clarify whether you are considered employed or self-employed. It also explains how and when an employment agency can deduct fees or commissions from workers in the entertainment industry. There are specific rules and exemptionsÌýregarding commissions and fees charged to actors, so make sure toÌýread through this information!
• Apps and digital tools:ÌýManaging your taxes manually can be overwhelming. Fortunately, there are several handy apps and tools to help you through the process, including the HMRC app, and a free tax app which works in partnership withÌý andÌýprovides specialised tax advice for creative professionals, ensuring you get the best support tailored to your industry. Launched in 2024, the Pie app offers real-time tax calculations, bookkeeping and expense tracking. You can securely connect your bank accounts, automatically importÌýincome andÌýsubmit tax returns directly to HMRC. With sector-specific tax tips, Pie helps you to maximise refunds and stay on top of your personal finances.

What happens if I file my taxes incorrectly?

Failure to notify HMRC of your taxÌýstatus

happens when youÌýdon't inform HMRC about your tax obligations or changes in your tax situation on time. For supporting artists in the UK, this might mean not registering for and filing your self-assessment,Ìýmissing out on reportingÌýadditionalÌýincome orÌýfailing to let HMRC know about any new business ventures. Staying on top of these updates will help you to avoid penalties.

Steps to correct failure to notify

If you have failed to notify HMRC, it isÌýcrucialÌýto rectify the situationÌýimmediately. Begin byÌýidentifying the tax period or event you neglected to report and gathering all necessary documentation to support your case. Clearly explain the oversight and provide any supporting evidence thatÌýdemonstrates your intent toÌýcomply with the tax regulations. Penalties can be severe, amounting up to 100% of the unpaid tax, plus interest.

Exemptions from penalties

There are some situations where HMRC will not impose a penalty for failure to notify:

• Reasonable excuse: If you have a reasonable excuse for not meeting their tax obligations on time, such as unforeseen personal circumstances or events beyond their control, HMRC will take this into account.
• Non-deliberate failure:ÌýThe failure to notify must not be intentional. HMRC differentiates between accidental mistakes and deliberate non-compliance.
• Prompt notification after excuse: After the reasonable excuse has ended, you should inform HMRC without unnecessary delay. This means acting promptly to correct the situation. A ‘reasonable excuse’ is anything that genuinely prevents you from meeting your tax obligationsÌýin a timely manner, despite your best efforts to comply. Once the reasons for the delay no longer apply, you should act quickly to ensure that you are back in good standing with HMRC. By being proactive and understanding your responsibilities, you can navigate their tax obligations more effectively, ensuring peace of mind and focus on their creative pursuits. Staying informed andÌýtimely in notifying HMRC can help avoid penalties and foster a smoother working experience in the industry.

Regulatory developmentsÌýimpacting freelance actors and performers

The is a new regulation designed to bring transparency and simplicity to the gig economy, especially for those in freelance acting roles. Starting January 1, 2024, digital platforms that connect performers with agents andÌýsubsequently, productions (hirers), will beÌýrequired to report the income you earn directly to HMRC. IfÌýyou're working as a freelance actor through platforms like casting websites or project booking services, this means your earnings willÌýlikely be automatically reported. The goal of this initiative is to help you get your taxes sorted from the very beginning and to combat tax evasion. The platforms you use will collect and verify your information and send annual reports to HMRC.ÌýThis initiative means that it is essential for supporting artists to understand how toÌýsubmit their self-assessment in full and on time.

Interested in becoming a supporting artist on UK film and TV productions?ÌýFind out more here.