For many years, actors were in an anomalous position in that the law regarded them as employees, and therefore required their employers to deduct National Insurance contributions; but despite that, their income was regarded under tax law as assessable under Schedule D, as though they were self-employed. More recently, actors’ positions under National Insurance and tax law have been brought into line with each other, so that they are, to all intents and purposes, regarded as self-employed when engaged to work on television productions. You are not therefore required to make any deductions, and you will be negotiating and paying fees, rather than salary or wages. The only circumstances in which this may change are if you are engaging actors on long-running contracts in an ongoing serial such as a soap. Then you may find yourself required to treat
them
as employees. If in doubt, check with the Inland Revenue or get expert advice
from the appropriate in-house manager in the BBC.
