Non-UK resident entertainers or sportspersons who perform in the UK fall within specific arrangements for taxing payments for that UK work. Withholding tax should be deducted by payers and, in some cases, Self Assessment returns will be required from individual entertainers or sports persons.
The following pages provide comprehensive information and assistance in all aspects of work that we deal with.
Change of the Basic Rate of Tax – Non-Resident entertainers
As you may be aware it was announced in the budget on 12 March 2008 that the basic rate of tax will change from 22 per cent to 20 per cent from 6 April 2008.
This will affect the rate of withholding tax on payments made in respect of non resident entertainers and sportspeople. The new basic rate of tax of 20 per cent will apply to payments made on or after 6 April 2008.
Continuation sheet for form FEU1 (PDF 66K)
Form FEU1 is the quarterly return of payments made to non-resident entertainers, sportsmen and sportswomen. If there is insufficient space on the return to enter details of all payment, please follow this link to download and print a copy of the continuation sheet.
Form FEU8 (PDF 103K)
Foreign Entertainers Unit: Application for a reduced tax payment.
You can make an application for a Reduced Tax Payment on form FEU8. The form has been redesigned and is now accompanied by guidance notes.
A guide to paying
This guide explains what to do if you are paying a foreign entertainer, how to calculate the withholding tax and other useful information
Frequently Asked Questions
See our answers to your frequently asked questions
Reduced Tax Payment Applications
This section explains how an arrangement may be made in writing between the Foreign Entertainers Unit and other interested parties such as the payer, the entertainer or other recipient. This arrangement allows the payer to deduct an amount that is less than the basic rate of tax.
List of Promoters/Agents and Merchandisers in the
Middleman Scheme (Rock & Pop)
All venues and concessionaires may make payment free of withholding tax to any in this list without the need for a middleman application - unless specifically notified to the contrary by FEU.
Simplified tax System for Classical Music
This list relates to payments made in respect of classical music artistes. Payments made direct to any payee included on this list may be made gross (without deduction of tax).
Advice on specific activities
This section includes activity-specific advice relating to Film & TV, Pop Music and Sport.
For further details of the legislation please visit HM Stationery Office web site.
HMRC Personal Tax International
Foreign Entertainers Unit, SO708
PO Box 203
Tel: +44 03000 547 395
Fax: +44 151 472 6483