Guidance

Non-resident rock and pop entertainers: payees in the middleman scheme

Approved promoters, agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers.

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If you make a payment to a non-resident entertainer through a promoter, agent or merchandiser approved for the middleman scheme, you can make it without deducting Withholding Tax.

The payees must be included in this list for you to make the payment tax-free.

For information on Withholding Tax see the guide on how to pay tax on payments to foreign performers.

Published 1 January 2014
Last updated 13 March 2017 + show all updates
  1. Entry for Holding On Rights Ltd added.
  2. Entry for MN2S Management ref: 489/18221 added, and entry for Probity Europe Ltd ref 489/28659 added.
  3. 3A Entertainment Ltd ref:489/17806 changed to Triple A Entertainment ref:489/17806.
  4. Entry for Liz Hobbs Group Ltd 489/18559 added.
  5. Entry for Bristol International Jazz & Blues Festival 489/28560 added.
  6. Entry for Robomagic LTD ref 489/30007 added
  7. Entry for William Lazar removed and entry for ZWA Sports Management 489/23743 added.
  8. Entry for ARC removed and entry for TGC Concerts Ltd added.
  9. Entries for National theatre of Scotland and International Management Group (UK) limited have been added.
  10. Senbla Ltd has been added to the list.
  11. New entry for PME Edinburgh Live Ltd has been added to the list of approved promoters, agents and merchandisers.
  12. New entry added to the list of approved promoters, agents and merchandisers
  13. New entries added to the list of approved promoters, agents and merchandisers.
  14. First published.