Foreign entertainers: payers return continuation sheet (FEU 1 CS)
Use form FEU 1 (CS) if you do not have enough space on your return form FEU 1.
Ref: FEU1 (CS) PDF, 52.2KB, 1 page
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Form FEU 1 is the quarterly return to HM Revenue and Customs (HMRC) of payments made to non-UK resident entertainers and sports people. The FEU 1 is sent out automatically and it is 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 is attached to the original FEU1. If a spreadsheet or FEU1 is received in an unacceptable format it will be returned. Tax withheld will not be able to be credited to the artist/sportsperson until the form is sent back in a correct format. All spreadsheets must comply with the following conditions:
- they must only contain the exact information requested on the FEU1 and FEU1 continuation sheet
- the minimum acceptable font size is 12, anything smaller than this is difficult to read
- other than the information requested by HMRC, no other information should be shown on the spreadsheet
Artist or sportsperson’s address
It is also a requirement for the payer to provide the artist address when they notify us of the payment. The new 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, please show their address in column three.
If the payment is being made to an agent instead, please show the agents name in column two and the agents address in column three.