Guidance

Non resident entertainers and sportspersons: HS303 Self Assessment helpsheet

Tax rules for non resident entertainers and sportspersons.

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Details

This guide is for non resident entertainers and sportspersons. It explains the the tax rules and treaty provisions in the Double Taxation Agreement.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.