Guidance

Check the list of approved payers for foreign entertainers

See which payers have been approved to be included in the middleman scheme and see if you need to deduct withholding tax.

Documents

Details

If you pay a non-UK resident entertainer for making an appearance or performing in the UK, and the total payment is more than the personal tax allowance, you must deduct withholding tax from the payment.

If you make the payment to a payer who is part of the middleman scheme, you do not have to pay withholding tax.

Use this list to find out if a payer is approved as part of the middleman scheme.

Published 31 July 2017
Last updated 17 May 2018 + show all updates
  1. The list of approved payers in the middleman scheme has been updated.
  2. The list of approved payers in the middleman scheme has been updated.
  3. The list of approved payers in the middleman scheme has been updated.
  4. The list of approved payers in the middleman scheme has been updated.
  5. The address of an approved payer in the middleman scheme has been updated.
  6. The list of approved payers in the middleman scheme has been updated as the address of an approved payer has changed.
  7. Crosstown Concerts has been added to the list of approved payers in the middleman scheme.
  8. The list of approved payers in the middleman scheme has been updated
  9. The list of approved payers in the middleman scheme has been updated as the address of an approved payer has changed.
  10. First published.