Performing Companies Visiting the UK

Reduced Tax Payment Application – Non-Resident Employees

Standard Requirements

• Applications should be made in writing 30 days before the first connected payment date.
• A statement confirming the employment status of the performers.
• A copy of the engagement contract between the non-resident company and the UK venue/promoter.
• Details of all expenses paid by the non-resident company to their employees in relation to the UK engagement(s).
• A list of all performers who will be participating in the UK engagement(s), together with their nationality and country of residence.
• A breakdown of the salary or pro-rata share of monthly salary paid to each performer relating to the UK engagement(s).
• Copies of any separate agreement/contract between the non-resident company and any conductor, soloist and anyone else who makes a public appearance on stage.

Please note: We no longer require a copy of the employment contract between the non-resident company and the employee, or details of salaries paid to the management, technical or backstage staff.