HMRC has released a consultation seeking views by 6 August 2013 on simplifying future NICs for self-employed entertainers. Entertainers whose contracted remuneration includes any element by way of salary are currently subject to class 1 NICs. The document considers four options; HMRC’s preferred one being to repeal the categorisation regulations for entertainers and return them to class 2 and 4 NICs. The intention is that any proposed change would come into force not earlier than 6 April 2014.
HMRC has released a consultation seeking views by 6 August 2013 on simplifying future NICs for self-employed entertainers. Entertainers whose contracted remuneration includes any element by way of salary are currently subject to class 1 NICs. The document considers four options; HMRC’s preferred one being to repeal the categorisation regulations for entertainers and return them to class 2 and 4 NICs. The intention is that any proposed change would come into force not earlier than 6 April 2014.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")