HMRC list of approved payers in the middleman scheme updated

26 September 2018

Where a payment is being made to a non-UK resident entertainer for making an appearance or performing in the UK, and the total payment is more than the personal tax allowance, a deduction for withholding tax must be made from the payment.

Payers on the list of approved payers in the middleman scheme can receive payments without withholding tax being deducted first.

The list can be used to find out if a payer is approved as part of the middleman scheme.