Personal tax – guidance

Simplified tax system for classical music: payees for non-UK resident performers

Details of payees for vendors who wish to pay non-UK resident classical music artists.


Non-UK resident performers who perform in the UK fall within specific arrangements for taxing payments for that UK work.

Withholding tax should be deducted by payers and, in some cases, Self Assessment returns will be required from individual performers.

This list relates only to payments made in respect of classical music artists. Payments made direct to any payee included on this list may be made gross (without deduction of tax).

Payments made direct to a performer or a payee not included on the list will be liable to tax at the basic rate unless otherwise notified by the Foreign Entertainers Unit.