Brief sets out position on entertainers’ NI revamp
Posted by mostafa on 25 November, 2013
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This item was filled under Tax
HMRC have issued Revenue & Customs Brief 35/13 to set out the official position on the liability of entertainers to pay National Insurance (NI) contributions, subject to the proposed changes in the Social Security (Categorisation of Earners) Regulations being approved by parliament.
Performer will no longer be included in the provisions …