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Guidance

Approved payers in the middleman scheme

Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.

Updates to this page

From:
HM Revenue & Customs
Published:
31 July 2017
Last updated:
16 July 2026
Show all updates

  1. The list of approved payers in the middleman scheme has been updated with 3 additions.

  2. The list of approved payers in the middleman scheme has been updated with 2 additions.

  3. The list of approved payers in the middleman scheme has been updated with one addition, one amendment and one deletion.

  4. The list of approved payers in the middleman scheme has been updated with 2 amendments and one addition.

  5. The list of approved payers in the middleman scheme has been updated with 7 additions, 75 removals and 109 updates.

  6. The list of approved payers in the middleman scheme has been updated with one removal.

  7. The list of approved payers in the middleman scheme has been updated with one addition.

  8. The list of approved payers in the middleman scheme has been updated with one removal.

  9. The list of approved payers in the middleman scheme has been updated with one addition.

  10. The list of approved payers in the middleman scheme has been updated with one amendment.

  11. The list of approved payers in the middleman scheme has been updated with one amendment.

  12. The list of approved payers in the middleman scheme has been updated with one addition.

  13. The list has been updated with one addition.

  14. The list of approved payers in the middleman scheme has been updated with one addition.

  15. The list of approved payers in the middleman scheme has been updated with 2 removals.

  16. The list of approved payers in the middleman scheme has been updated with one addition.

  17. The list of approved payers in the middleman scheme has been updated with one addition.

  18. The list of approved payers in the middleman scheme has been updated with one addition and one removal.

  19. The list of approved payers in the middleman scheme has been updated with one removal.

  20. The list of approved payers in the middleman scheme has been updated.

  21. The list of approved payers in the middleman scheme has been updated.

  22. The list of approved payers in the middleman scheme has been updated.

  23. The list of approved payers in the middleman scheme has been updated.

  24. The list of approved payers in the middleman scheme has been updated.

  25. Jarinc Ltd has been added to the list of approved payers in the middleman scheme.

  26. The list of approved payers in the middleman scheme has been updated.

  27. Chineke Foundation and Arcade Talent Agency added to the list of approved payers in the middleman scheme.

  28. Marc Wiles Management LTD added to the list of approved payers in the middleman scheme.

  29. The Professional Squash Association has been added to the list of approved payers in the middleman scheme.

  30. The list of approved payers in the middleman scheme has been updated.

  31. Warner Music UK Ltd added to the list of approved payers in the middleman scheme.

  32. The list of approved payers in the middleman scheme has been updated.

  33. Solomon's Knot Productions Limited added to the list of approved payers in the middleman scheme.

  34. Massima Management Limited added to the list of approved payers in the middleman scheme.

  35. 23/7 Global Limited added to the list of approved payers for foreign entertainers.

  36. The list of approved payers in the middleman scheme has been updated.

  37. The list of approved payers in the middleman scheme has been updated.

  38. Wigmore Hall Trust added to the list.

  39. The list of approved payers in the middleman scheme has been updated.

  40. The list of approved payers in the middleman scheme has been updated.

  41. The list of approved payers in the middleman scheme has been updated.

  42. The list of approved payers in the middleman scheme has been updated.

  43. The list of approved payers in the middleman scheme has been updated.

  44. The list of approved payers in the middleman scheme has been updated.

  45. The list of approved payers in the middleman scheme has been updated.

  46. The list of approved payers in the middleman scheme has been updated.

  47. The list of approved payers in the middleman scheme has been updated.

  48. The list of approved payers in the middleman scheme has been updated.

  49. The list of approved payers in the middleman scheme has been updated.

  50. The address of an approved payer in the middleman scheme has been updated.

  51. The list of approved payers in the middleman scheme has been updated as the address of an approved payer has changed.

  52. Crosstown Concerts has been added to the list of approved payers in the middleman scheme.

  53. The list of approved payers in the middleman scheme has been updated

  54. The list of approved payers in the middleman scheme has been updated as the address of an approved payer has changed.

  55. First published.

Documents

List of approved payers in the middleman scheme

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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.

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