This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Status Manual

Particular issues: foreign entertainers

Paragraph 6 Schedule 12 Finance Act 2000/Section 48(2)(b) ITEPA 2003


The legislation does not apply to payments which are covered by Section 555 ICTA 1988. This piece of legislation concerns payments to non-resident entertainers and sportsmen visiting the UK. For guidance on the treatment of such payments seeECM13365.