ICAEW.com works better with JavaScript enabled.

Community helpsheets

Entertainment, Sport & Media Community helpsheets.

Join the Community

Join the Entertainment, Sport & Media Community and get access to premium content.

Find out more
These helpsheets are only available to Entertainment, Sport & Media Community members. Log in or find out how to join the Community.

Acting for popular music groups

This is exclusive item - please log in or subscribe to view this item.

What makes acting for music bands different is the nature of the income, the manner in which it is paid and the scope for effective tax planning.

Guide to creative tax credits in the UK

This is exclusive item - please log in or subscribe to view this item.

This helpsheet explains what sort of projects qualify for creative tax credits and gives an overview of the relevant tax calculations.

Theatre tax credits in the UK

This is exclusive item - please log in or subscribe to view this item.

This helpsheet is for theatrical producers operating through a Limited Company, wishing to undertake production work through a UK company.

Guide to VAT in the EU

This is exclusive item - please log in or subscribe to view this item.

This helpsheet provides guidance on VAT in the EU and determines if and where VAT is due, and who is liable to pay it.

HMRC guidance on transferring outstanding PAYE liabilities to employees

This is exclusive item - please log in or subscribe to view this item.

Following the case of Demibourne Ltd v HMRC (SpC 486), HMRC decided that its long-standing practice of setting off tax paid by individuals against an employer’s PAYE liability could not continue. The PAYE regulations were amended with effect from 6 April 2008 to allow HMRC to transfer the PAYE over for the employer to the employee in certain circumstances.

Film tax relief in the UK

This is exclusive item - please log in or subscribe to view this item.

This helpsheet sets out some of the practical considerations to bear in mind when making a film tax relief claim.

Successful royalty audits for auditors

This is exclusive item - please log in or subscribe to view this item.

A royalty audit has the potential to cause disruption to the day-to-day activity of the licensee. Unlike a ‘normal’ statutory audit, a royalty audit involves three parties: the licensor (your client), the licensee (the party being reviewed) and the auditor (you).