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The short answer
A UK-based actor working on British or Nigerian productions needs a written contract that fixes the fee, the usage rights bought, the shoot dates and when payment is due. Equity, the UK performers' union, admits full members who can show paid professional work, and that evidence can include work and earnings outside the UK, so Nollywood credits can count.
Many Nigerian actors in Britain work on two tracks at once: auditions for UK stage, screen and commercials, and roles on Nollywood productions that shoot in Lagos, Asaba or, increasingly, in London itself. The two tracks run on very different paperwork. A UK production signed with the union will usually work from an agreed contract template; a Nigerian production may send a short deal memo or a WhatsApp message with a fee. This guide covers what a contract should contain either way, what Equity membership gives you, and how the money is treated once it reaches you in the UK.
Equity: who can join and what it costs
Equity is the trade union for performers and creative workers in the UK. The most detailed public summary of its rules we could open is a Backstage guide last updated in April 2023, so treat the figures below as a starting point and confirm them on Equity's own joining page before you apply.
- Full membership needs evidence of paid professional work. The guide lists a job on an Equity contract, professional earnings of £500 or more (£250 if you are 16 or under), professional work and earnings from outside the UK, or membership of a union affiliated to the International Federation of Actors (FIA).
- Student membership is for people on a higher or further education course at NQF level 2 or above lasting a year or more, at £24 a year in the 2023 summary.
- Graduate membership runs for up to two years after your course, with full benefits at half the standard subscription.
- Subscriptions are banded by gross annual income from the profession: £156 under £30,000, £300 from £30,000 to £60,000, £480 from £60,000 to £120,000, £1,560 from £120,000 to £240,000 and £3,120 above that, plus a one-off joining fee whose amount the guide does not give.
For a Nollywood actor the useful line is the one about overseas work. Paid roles on Nigerian films, series or adverts, backed by contracts, call sheets, payment records or screen credits, are the kind of evidence to gather before you apply. Keep the bank statements that show the fee arriving, because a credit alone does not prove you were paid.
What membership gives you
According to the same guide, Equity offers legal advice and support in disputes with engagers, a pension scheme, a 24-hour line for bullying and harassment, the right to reserve your professional name so no other member uses it, and local branches. Most UK theatres, TV and film companies and advertising agencies pay at least Equity Minimum, the pay and conditions the union has negotiated. Equity agreements cover work engaged under them; a production in Nigeria with no UK engager will not be bound by them, so your own contract has to do the protecting.
What the contract should say
Whether the engager is a London production company or a Lagos studio, read for these points before you sign:
- Fee and what it covers. A day rate, a weekly rate or a flat fee for the role, and whether rehearsal, fittings, travel days and ADR sessions are paid on top.
- Currency and payment dates. Naira, pounds or dollars; a deposit on signing or on the first shoot day; the balance within a fixed number of days of wrap. A fee "on release" can mean never.
- Usage and buyout. Which platforms (cinema, streaming, TV, YouTube, airlines), which territories and for how long. A streaming licence in many countries is worth more than a Nigerian cinema run, and the fee should reflect it.
- Repeat fees or residuals. Some agreements provide for further payments when the work is reused; others are all-in buyouts. Know which you are signing.
- Travel, accommodation and per diems if you are flown to Nigeria, including who pays for the flight change if the schedule slips.
- Credit, image rights and publicity. Billing position, approval of stills, and whether your likeness can be used in posters and trailers.
- Cancellation and kill fee if the production is postponed or you are recast after signing.
- Governing law and disputes. English or Nigerian law, and where a claim would be brought.
Our companion guides on a contractor agreement with a Nigerian client and on working on a Nigerian film shoot during a visit go further on payment protection and travel.
Tax on fees from Nigerian productions
GOV.UK says UK residents normally pay UK tax on foreign income, usually reported through Self Assessment, and that relief may be possible where the same income is taxed in more than one country. An actor paid for a role is usually self-employed, so the fee goes on the self-employment pages of your return whether it was earned in Leeds or in Lekki. The trading allowance gives up to £1,000 of gross trading income a year tax-free; above that you register for Self Assessment, and you deduct either the allowance or your actual expenses, not both.
The UK–Nigeria tax treaty has a specific rule for performers. Article 17 says income an entertainer earns from personal activities may be taxed in the country where the performances take place, even where other articles would give the taxing right only to the country of residence. So Nigeria can tax a fee for a shoot in Lagos, and the UK can tax it again as income of a UK resident; Article 22 then provides for credit in the UK for the Nigerian tax, within limits. Ask the producer whether they will deduct Nigerian withholding tax, and get the receipt or credit note if they do. The treaty is explained in full in our guide to the UK–Nigeria double tax treaty.
A worked example
Example only. An actor earns £9,000 from UK roles and a naira fee for a Lagos shoot worth about £3,000 when it arrived, from which the producer deducted Nigerian tax worth £300. She reports £12,000 of trading income, less allowable expenses such as headshots, travel to castings and agent commission. If UK tax on the Lagos income comes to more than £300, she can usually claim credit for the £300; if less, the credit is limited to the UK tax on that income. Her Equity subscription band is set by her gross income from the profession, here under £30,000.
Where Pryme fits
A Pryme Business Account can be opened from the UK and holds naira, pounds, dollars and euros, so a Lagos producer can pay you locally in naira and you decide when to convert. You can send professional invoices and generate a verifiable statement through VerifyDoc.ai, which is useful evidence of overseas earnings for an Equity application or your accountant. Outside Nigeria, Pryme's services are provided through regulated partners.
Questions people ask
Can Nollywood work count towards Equity membership?
The 2023 Backstage summary of Equity's rules lists professional work and earnings from outside the UK as acceptable evidence for full membership. Keep contracts, payment records and credits, and check Equity's current criteria before applying.
How much is Equity membership a year?
In that summary subscriptions start at £156 a year for gross professional income under £30,000 and rise in bands to £3,120 above £240,000, with a separate joining fee. Students paid £24. Confirm current rates with Equity.
Do I pay UK tax on a fee from a Nigerian film?
GOV.UK says UK residents normally pay tax on foreign income. Nigeria may also tax a performance there under Article 17 of the treaty, and the UK usually gives credit for that tax. This is information, not tax advice.
Should I sign a contract for a Nollywood role?
Yes. Put the fee, currency, payment dates, usage rights, travel and cancellation terms in writing, even if the producer offers a short deal memo.
Sources
- Backstage UK: How to join Equity in the UK (updated 27 Apr 2023) · accessed Oct 2026
- GOV.UK: Tax on foreign income (updated 1 Oct 2026) · accessed Oct 2026
- GOV.UK: Tax-free allowances on property and trading income (updated 8 May 2019) · accessed Oct 2026
- UK–Nigeria Double Taxation Convention 1987 (GOV.UK PDF) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.