New NI guidance for stage managers
Revised guidance has been published on the tax and national insurance legislation relevant to stage managers, deputy stage managers and assistant stage managers in the following theatrical associations; Equity, Stage Management Association, Society of London Theatre and Theatrical Management Association.
An old agreement reached between the then Inland Revenue and the theatrical associations back in 1994 allowed stage managers et al to be considered as entertainers and subject to the same tax treatment as outlined in HMRC guidance for theatrical performers and artists. This agreement was based on the assumption that “stage management personnel at every level would, where required, undertake to perform understudy duties in rehearsals or appear on stage in costume or in blacks”.
HMRC have had concerns that in many cases stage management were no longer involved directly in the production. Where stage management personnel are employed purely in a managerial role the old agreement will no longer apply and management will be subject to tax and national insurance as per the usual status rules.