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Private operators (IR296)

This factsheet helps self-employed sex workers meet their tax obligations and find out about their entitlements.

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.