Tax on payments to foreign entertainers and sportspersons

01 August 2017

Guidance has been updated to clarify the types of entertainers and sportspersons that must pay withholding tax.

If you pay someone who doesn’t live in the UK for making an appearance or performing in the UK, you must deduct tax if the total payment exceeds the personal tax allowance threshold. This is called withholding tax. It’s a payment on account against the entertainer or sportsperson’s final UK tax bill. Even if the payment is made through a third party, you must still deduct withholding tax.

Guidance update

The records of payment section has been updated to advise that all payments made to non-resident entertainer or sportspersons must be reported. The reduced tax payment application section has been updated to show when you're eligible to make a reduced tax payment application.