Foreign entertainers: apply for a reduced tax payment (FEU8)
Use form FEU8 to apply for a reduced tax payment if you're a foreign performer and have engagements in the UK.
Foreign entertainers: tax deduction certificate (FEU2)
Use this form if you're a foreign entertainer or sportsperson whenever you make a payment or deduct tax.
Foreign entertainers: payers return continuation sheet (FEU 1 CS)
Use this form if you're a foreign entertainer or sportsperson and don't have enough space on your return form FEU 1.
Guidance and regulation
- Pay tax on payments to foreign entertainers and sportspersons
- Pay tax in the UK as a foreign entertainer or sportsperson
- Check the list of approved payers for foreign entertainers
- Non-resident rock and pop entertainers: payees in the middleman scheme
- Simplified tax system for classical music: payees for non-UK resident performers
Policy papers and consultations
- Revenue and Customs Brief 11 (2014): the Social Security (Categorisation of Earners) Regulations in relation to entertainers
- Revenue and Customs Brief 35 (2013): liability of entertainers to pay National Insurance contributions