Orchestral Musicians (including conductors)

There is a specific HRMC rule ESM4140 that covers these. https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4140

Orchestral Musicians including conductors can be paid as self-employed if they are paid 'per event' and there is no type of retainer fee.  Any other type of work would require an ESS assessment to be completed and actioned appropriately e.g. lecturing would be paid through salaries on a casual worker form or on a contract.

As self-employed, they must have a business approach that would involve the submission of formal business invoice, i.e. pre-printed, pre-numbered (in a logical sequence) containing full business address plus the usual details of service provided and amount due.

These musicians must submit an invoice themselves and must not complete forms or templates provided by the University.


College Finance Team Actions:

Payment Processing: 
A PO must be raised.  In the PO justification field on Oracle enter ESM4140. 
Prior to sending the invoice to Accounts Payable, invoices must be annotated 'ESS not required.  Please pay under ESM4140.' and countersigned by Operations Manager or Finance Manager.
Order receipted as normal

Supplier Set-up:
Arrange to complete the new supplier form.
Ensure -
Is the supplier a Personal Service Company, Partnership or Individual?  Yes
Please confirm if the company is a personal service company /partnership (covered by IR35 legislation). No
In the bottom left space in Section 1 enter 'Paid per Event under ESM 4140'

The latest new supplier set-up form can be found here:

https://intranet.cardiff.ac.uk/staff/services/purchasing-goods-and-services/finding-existing-contracts-and-preferred-suppliers