Tax & Accounting News

Audition Outfit Tax Back for Actors and Performers

22/04/2008

Chartered Accountants Harris Lipman are advising actors, models and presenters to keep carefully documented evidence of money they have had to spend on clothes for auditions and promotional events as the performers may be eligible to claim the tax back on their outfits or haircuts.

HM Revenue and Customs recently ruled in favour of two performers who claimed back tax expenses on monies spent on clothing for promotional events.  HMRC had previously classified auditions and promotional events as outside the bracket of expenses that qualified for tax relief.  Now however, provided the artists can prove that the items were brought solely for the purpose of the event, tax can be claimed back.

Martin Atkins comments: “To avoid confusion it is advisable to keep all receipts for clothing, make up or hairstyling and back them up with written documents instructing, for example, the type of clothing required for a casting, or the dress code of a promotional event such as a first night.  HMRC have allowed performers to claim the tax expenses because public appearances such as these are technically performances, and the clothes are tools of the trade.” 

Harris Lipman provides specialist accountancy and business services to a range of clients, with particular expertise in the entertainment sector.

For more information contact Martin Atkins on martin.atkins@harrislipman.co.uk or 020 8446 9000.

 

Print page