BIM50155 - Actors and other entertainers: procedure

Non-resident entertainers and sportsmen and women are dealt with by the Foreign Entertainers Unit. For more information about this see AP2140.

As regards

a) the charge to tax under ICTA88/S103 and ICTA88/S104, where the profession of an actor etc is discontinued or there is a change of accounting basis, see BIM80500 onwards.

b) returns to be made by persons making payments to actors etc, see AP4025 - AP4030.