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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Residence: Particular Occupations: Entertainers and Sportspeople

Entertainers or sportspeople who are not resident in the UK but who perform or compete in the UK are still taxable on any payments received in connection with that UK work. Normally the person paying the entertainer or sportsperson will withhold tax from the payments.

Specialist tax rules for entertainers and sportspeople are administered by the

  • Foreign Entertainers Unit, Bootle

If you have any problems regarding the residence status of the individual please either

  • E-mail - SPT, PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax, PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
L75 1BB