Advice on tax and national insurance for Equity members.

Tax and national insurance

Advice on tax and national insurance for Equity members.

We know that navigating the UK tax system can be complicated, especially if you’re freelance or self-employed. Our tax and national insurance guide provides advice tailored to you as an Equity member, performer, creative worker or freelancer. It covers common issues such as self-employment registration, expenses, foreign income, tax thresholds and how national insurance works.

Key dates: the UK tax year begins on 6 April and ends on the following 5 April.  Information in the tax and national insurance pages relates to tax year 2023/24 unless otherwise specified because that is the tax year for which a current tax return is due by January 2025.

Our aim is to help you understand the information in this guide so you can apply the rules yourself. Equity staff are not accountants, so if you prefer to instruct an accountant, you can refer to our list of accountants and bookkeepers who work in the industry.


Basics: income tax

Definitions, deadlines, taxable income, personal allowances and everything else you need to know about income tax.

Basics: self-employment

The tax information you need to trade on a self-employment basis including registering, accountants, expenses and filing and paying tax.

Basics: national insurance

National insurance (NI) is separate from income tax. Find information on different types of national insurance for the self-employed and employees.

Latest news on changes to tax and national insurance