Forms and guides
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Private operators (IR296)

This factsheet explains your tax responsibilities and entitlements if you're a self-employed private operator in the sex industry.

The term "private operators" refers to anyone in the sex industry who isn't being paid wages that have PAYE deducted. This includes people who work:

  • in massage parlours
  • in escort agencies
  • on the street
  • privately.

This factsheet only relates to earnings you receive as a self-employed private operator.