VAT Mini One Stop Shop – MOSS Overview

On 1 January 2015, there will be an important change to the VAT place of supply of services rules. This relates to supplies of e-services (video on demand, downloaded applications (or ‘apps’), music downloads, gaming, e-books, anti-virus software and online auctions), broadcasting and telecommunications, together known as BTE.

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National Insurance for Actors

Those working in the entertainment industry have been previously been treated as employed for National Insurance and self-employed for tax, meaning that NI is automatically deducted from your pay at source.

From 6th April 2014, this will stop and both the NI and Tax treatment of income will be in line with the self-employed. This means that you will now pay Class 2 and Class 4 NI instead of Class 1 NI.

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