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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: liaison: foreign entertainers unit (FEU)

The FEU is part of Specialist Personal Tax (SPT) and administers the special scheme for taxing non-resident entertainers and sportsmen who are self-employed or have their income routed through any of the following entities

  • a personal service company
  • a settlement
  • a person under the control of the entertainer
  • a person located in a low tax territory or
  • a person who passes income to the entertainer after deduction of commission or expenses.

The FEU has built up an extensive working knowledge of the music, film and sports worlds. It has expertise and contacts which may help EC staff dealing with entertainers or sportsmen.

EC can help the FEU by passing information on as follows.

Where during a compliance check, you find

  • payments made by an organisation to non-resident entertainers
  • sporting bodies engaging non-residents
  • non-resident touring groups using smaller venues, for example clubs and pubs

you should send a report of the details to FEU, PTI (Specialist PT PT International).

If there is any doubt about the importance of the information you should refer to the SPT website for further guidance. Alternatively, you can contact the FEU on (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .