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HMRC internal manual

Business Income Manual

Actors and other entertainers: procedure

Non-resident entertainers and sportsmen and women are dealt with by the Foreign Entertainers Unit. As regards the withholding of tax, and returns to be made, by persons making payments to non-resident entertainers etc, see the Guide to Paying Foreign Entertainers at .

Actors and entertainers may continue to receive income from the profession, such as royalties, repeat fees etc, even after the profession has been discontinued. If such income is not otherwise charged to tax it is dealt with under the post-cessation receipts rules. See BIM90000 onwards.