ECH6150 - Liaison - Foreign Entertainers Unit (FEU)

The FEU is part of Charity, Assets & Residency (CAR) and administers the special scheme for taxing non- resident entertainers and sportsmen who are self-employed or have their income routed through any of the following entities

• a personal service company
• a settlement
• a person under the control of the entertainer
• a person located in a low tax territory or
• a person who passes income to the entertainer after deduction of commission or expenses.

The FEU has built up an extensive working knowledge of the music, film and sports worlds. It has expertise and contacts which may help EC staff dealing with entertainers or sportsmen.

EC can help the FEU by passing information on as follows.

Where during a compliance check, the caseworker finds

• payments made by an organisation to non-resident entertainers
• sporting bodies engaging non-residents
• non-resident touring groups using smaller venues, for example clubs and pubs.

The caseworker should send a report of the details to the FEU.

If there is any doubt about the importance of the information, the caseworker should refer to the CAR website for further guidance and contracts.