The principles established by a recent high-profile tax case cover every entertainer as defined by social security rules as “a person employed as an actor, singer, or musician or in any similar performing capacity”, HMRC have confirmed.

The department has set out its view in reaction to the July decision by the Court of Appeal in ITV Services v CRC, which concerned the employment status for National Insurance (NI) of actors engaged by the commercial broadcaster under specific contract types.

The court dismissed ITV’…