Foreign Entertainers Unit

The Foreign Entertainers Unit (FEU) is a specialist team within HM Revenue & Customs (HMRC) whose responsibilities are to:

  • agree the UK tax liabilities of individual non-UK resident entertainers and sportspersons who appear in the UK
  • manage the UK withholding tax system relating to payments to or for non-UK resident entertainers and sportspersons

Payments or transfers of assets made to non-UK resident entertainers or sportspersons for (or in connection with) their UK activities fall within specific UK withholding tax rules.

The person making the relevant payments (the payer) is required to withhold tax at the basic rate of Income Tax applicable at the time the payment is made, and to account for that tax to HMRC. If tax is withheld by the payer, a certificate of tax paid (form FEU2) will be issued to the entertainer or sportsperson by the payer.

The withholding arrangements are payments on account of the entertainer's or sportsperson's final UK tax liability, which may be greater or lesser than the amount withheld. If so, the entertainer or sportsperson may be required to complete a Self Assessment tax return to pay further tax due or reclaim tax overpaid. See Self-Assessment and Foreign Entertainers for more information.

Useful links

The following pages give detailed information about UK tax relating to the activities of non-UK resident entertainers and sportspersons.

A guide to paying foreign entertainers

This guide explains what to do if you are paying a non-UK resident entertainer or sportsperson.

Reduced Tax Payment Applications

This explains how an arrangement may be agreed with HMRC for payers to deduct an amount less than the basic rate of tax, using form FEU8 (PDF 212K). For information about Reduced Tax Payment Applications relating to performing companies or orchestras visiting the UK, see Performing Companies Visiting the UK instead.

Simplified tax system for classical music

This simplified system relates to payments to classical music artistes. Click on the above link for a list of payees who can receive direct payments without deduction of tax.

List of promoters/agents and merchandisers in the Middleman Scheme (rock & pop)

Venues and concessionaires may make payment free of withholding tax to any individual or company on this list without the need for a middleman Reduced Tax Payment Application - unless specifically notified to the contrary by the FEU.

Self-Assessment and Foreign Entertainers

Continuation sheet for form FEU1 (PDF 66K)

Form FEU1 is the quarterly return to HMRC of payments made to non-UK resident entertainers and sportspersons. Use this continuation sheet (PDF 66K) if you need more space to enter payment details.

Frequently asked questions

Answers to questions frequently asked by payers, entertainers and sportspersons.

Contact FEU:

Office Address
HMRC Personal Tax International
Foreign Entertainers Unit, SO708
PO Box 203
L69 9AP

Telephone: From UK 03000 547 395 - From abroad +44 3000 547 395
Fax: From UK 03000 547 383 - From abroad +44 3000 547 383