If you are making any payment to a non-UK resident entertainer directly or indirectly for an appearance in the UK or you are an entertainer visiting the UK as part of your profession then you are likely to be within the UK’s Foreign Entertainers scheme and tax should be deducted from any payments made.

The responsibility for deducting the tax and making payment to H M Revenue & Customs will fall on the person deemed to be the payer. The amount of tax to be deducted can be a very complex issue. We can help payers and entertainers to fully comply with UK tax legislation and correctly determine the right amount to pay. We can also assist in the recovery of overpaid tax or the reduction of the amount to be withheld in some circumstances.

Payments can include; box office percentage, tour income, prize money, merchandising, film fees, endorsement and advertising income, broadcasting or media fees, TV rights and appearance fees. The definition of entertainer includes; athletes, footballers, pop stars, musicians, dancers, actors, TV personalities, variety artistes, rugby players, cricketers, motor racing drivers/riders. Neither list is exhaustive and applies to individuals, groups, teams and orchestras.

Whether you are the payer or the non-UK resident entertainer the last thing you will want or expect is trouble with the taxman. H M Revenue & Custom’s Foreign Entertainers Unit (FEU) is a specialist office dealing with these issues. FEU will monitor entertainment activity in the UK, carry out investigations and take punitive action where necessary.

We can help; establish who is within the UK scheme, which payments are taxable and which payments are excluded from the scheme and determine the right amount of withholding tax in the UK.

We advise you on what records to maintain in order to support your returns and calculations and make sure that the right forms and returns are completed, on time, and any payments are made within the statutory time limits.

We can also deal with enquiries from the FEU, appeals, repayment of overpaid UK tax, deal with payment chains and apply for artiste reduced tax payment applications where applicable.