What Is IR35 and How Does It Affect Entertainment Bookings?

IR35 is HMRC's off-payroll working legislation. It determines whether a contractor — including a performer — should be treated as an employee for tax purposes based on the nature of their engagement. For corporate entertainment bookings, IR35 is almost always irrelevant in practice, but the compliance documentation is increasingly required by corporate procurement teams.

Does IR35 Apply to Performers?

In the vast majority of entertainment bookings, performers fall clearly outside IR35. They control how and when they perform, they provide their own equipment, they work for multiple clients, and each booking is a one-off engagement with no ongoing obligation. These are the defining characteristics of genuine self-employment under HMRC guidance.

What Is a Status Determination Statement?

A Status Determination Statement (SDS) is a written record from the hirer confirming whether the engagement falls inside or outside IR35. HMRC requires hirers to produce an SDS for every contractor engagement. For entertainment bookings, the SDS should always confirm outside IR35 status — but many corporate procurement teams now require it as a standard document regardless.

Why Corporate Hirers Are Asking for SDS Documents

Following the extension of IR35 rules to the private sector in 2021, corporate finance and procurement teams have become significantly more cautious about contractor documentation. Entertainment spend is increasingly scrutinised alongside other contractor categories — and hirers who cannot produce an SDS risk HMRC challenges on their entire contractor spend.

How AnyGig Handles IR35 Compliance

AnyGig automatically generates an IR35 Status Determination Statement for every corporate booking where the hirer requires one. The SDS is produced using the performer's working practices questionnaire and stored in both the hirer and performer dashboards — audit ready, downloadable at any time.