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List of expenses

Possible tax deductible expenses for the performer

Agents and managers fees and commissions

Providing travel (public transport/car) from central base to engagements and competitions

Touring and living expenses (accommodation, subsistence) if supporting a permanent home. Taxis to and from the station whilst touring

Supporting artists

Singing, dance and sports coaching (including hire of hall)

Laundry of professional clothing, theatre laundry etc

Accounting and legal fees

Professional subscriptions, Equity subscriptions, professional journals

Cost of professional clothing

Tips to dressers, call boys, stage doorkeepers etc

Cost of equipment/instruments etc a capital allowances claim; car, computer, audio/visual equipment

Cost of repair to wardrobe and props, cleaning of wardrobe and props, cost of replacement or renewal of wardrobe or props

Insurance re equipment/public indemnity

Computer running costs and internet

Hairdressing

Cosmetics, make-up

Chiropody (for dancers, mainly ballet)

Postage and stationery; records, books, journals (Stage), DVD, Videos etc

Medical expenses in connection with professional injuries

Publicity costs, photographs (Spotlight); PR

Business telephone, mobile, email

Secretarial assistance including possible payments to spouse. Such payments may enable a spouse to utilise

Visits to theatre/cinema/concerts if these are relevant to performers own profession

Costs of music, theatre and sporting tickets for agents, managers, press etc

Overdraft interest:
Relief is available for interest on loans/HP taken out to finance an individual business or asset

General clothing if required to maintain an image

Use of home as business base: it may be possible to claim a deduction for the use of the performers home as a business base this can take the form of either a round sum estimated to cover the running costs, or a more specific calculation can be made if a specific part of the home is used. Careful consideration must be given to the making of any such claim as the use of a home for business purposes may give rise to adverse capital gains tax and rating consequences

Cosmetic surgery/dentistry

Subsistence expenditure when on tour. Also when it is not possible to get back home at a reasonable to prepare food, due to work commitments. An example would be a matinee and evening performance on the same day.

The following costs will not usually be deductible:

Entertaining; the food is a side issue. It is the conversation that is important

Travel from the performer’s home to engagements unless it can be established that the home is also the office base

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