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.

Documents

Details

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.

Published 1 January 2014
Last updated 13 March 2017 + show all updates
  1. New entry for Avex Classics International added to the list.

  2. Early Opera Company has been added to the list.

  3. Entry for Perth Festival of the Arts Ltd, Angra Campmuir By Coupar Angus, Perthshire, PH13 9LN

  4. 'English Touring Opera' has been added to the list.

  5. New entry to the 'Payees for non-UK resident classical music performers' listings.

  6. Aurora Orchestra has been added to the list.

  7. Sarah Gordon Concert Management, has been removed from the list.

  8. Maestro Arts Limited has been added to the list of payees for non-UK resident classical music performers.

  9. Nash Concert Society added to list and Academy Concerts Society address updated.

  10. First published.