Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.
Documents
Details
This guide is for non-resident entertainers and sportspersons. It explains the tax rules and treaty provisions in the double-taxation agreement.
Updates to this page
-
Non-resident entertainers and sportspersons 2025 (HS303) helpsheet has been added. Non-resident entertainers and sportspersons 2021 (HS303) helpsheet has been removed.
-
Non-resident entertainers and sportspersons 2024 (HS303) helpsheet has been added. The version for tax year 2020 has been removed.
-
Non-resident entertainers and sportspersons 2023 (HS303) helpsheet has been added. The version for tax year 2019 has been removed.
-
Non-resident entertainers and sportspersons 2022 (HS303) helpsheet has been added. The versions for tax years 2017 and 2018 have been removed.
-
Guidance has been updated to included HS303 Non-resident entertainers and sportspersons (2021)
-
The 2019 to 2020 helpsheet has been added.
-
The 2018 to 2019 helpsheet has been added.
-
The 2017 to 2018 helpsheet has been added.
-
The helpsheet has been added for the tax year 2016 to 2017.
-
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
-
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
-
First published.