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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Non-residents: UK income: Artistes and entertainers

Income derived by a non-United Kingdom resident entertainer or athlete from performances in the United Kingdom may be taxed in the United Kingdom (see INTM153190). Such a non-resident entertainer or athlete is liable to United Kingdom tax under Case II of Schedule D or Case II of Schedule E The Foreign Entertainers Unit administers the legislation at ICTA88/S555 - ICTA88/S557, which imposes a withholding tax, as a payment on account of the final United Kingdom tax liability, on a non-resident entertainer or athlete who is self-employed or who receives income through a controlled entity such as a personal service company.