Foreign entertainers: payers return continuation sheet (FEU 1 CS)

Use this form if you're a foreign entertainer or sportsperson and don't have enough space on your return form FEU 1.


Payers return continuation sheet (FEU1 CS)

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Form FEU 1 is the quarterly return of payments made to non-UK resident entertainers and sports people sent to HMRC. The FEU 1 is sent out automatically and it’s not available for download. Use this continuation sheet if you need more space to enter payment details.

You can use your own spreadsheet in place of the continuation sheet. This must provide the same information as requested on HMRC’s form and it’s attached to the original FEU1. If a spreadsheet or FEU1 is received in an unacceptable format it’ll be returned. HMRC won’t credit any tax withheld to the artist or sportsperson until they receive a resubmitted FEU1 in the correct format. All spreadsheets must:

  • contain the information requested on the FEU1 and FEU1 continuation sheet - don’t include any other information
  • use a font size of at least 12

Email HMRC to ask for this form in Welsh (Cymraeg).

Artist or sportsperson’s address

It’s also a requirement for the payer to provide the artist address when they notify us of the payment. The FEU2 form asks for this information but it should also be shown on the FEU1 return.

If the payment is being made direct to the artist or sportsperson, show their address in column 3.

If the payment is being made to an agent instead, show the agents name in column 2 and the agents address in column 3.

Published 8 August 2007
Last updated 4 July 2017 + show all updates
  1. Information regarding the completion of FEU1 and FEU1 continuation sheet has been updated.

  2. First published.