Foreign Entertainers Unit (FEU)
The Foreign Entertainers Unit (FEU) is a specialist unit within the HM Revenue & Customs. We:
- Agree the UK tax liabilities of individual non (UK) resident entertainers and sportspersons who appear in the UK
- Manage the UK withholding tax system. This applies to anyone who makes payments to/ for non-resident entertainers and sportspersons
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.
More information
Change of the Basic Rate of Tax – Non-Resident entertainers
and sportspeople
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.
Booklet FEU 50
A guide to paying Foreign Entertainers
Frequently Asked Questions
See our answers to your frequently asked questions
Self-Assessment and Foreign Entertainers
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.
Reduced Tax Payment Application (Non-Resident Employees)
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.
Contact us:
Office Address:
HMRC Residency
Foreign Entertainers Unit
St.John’s House
Merton Road
Liverpool
L75 1BB
Tel: +44 151 472 6488
Fax: +44 151 472 6483
