Guidance and regulation

Sort by

Pay tax on payments to foreign entertainers and sportspersons

Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
- From: HM Revenue & Customs
- Updated: 31 July 2017
Pay tax in the UK as a foreign entertainer or sportsperson

How to apply for a reduced rate of withholding tax, and work out the tax due on worldwide earnings.
- From: HM Revenue & Customs
- Updated: 2 January 2018
Approved payers in the middleman scheme

Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.
- From: HM Revenue & Customs
- Updated: 3 May 2023
- List of approved payers in the middleman scheme
  Use this alphabetical list to find out if a payer has been approved to be…
Simplified tax system for classical music: payees for non-UK resident performers

Details of payees for vendors who wish to pay non-UK resident classical music artists.
- From: HM Revenue & Customs
- Updated: 13 March 2017
Non-resident rock and pop entertainers: payees in the middleman scheme

Approved promoters, agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers.
- From: HM Revenue & Customs
- Updated: 13 March 2017

5 results