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HMRC Clearances: Foreign Entertainers & Sportspeople

Frenkels Forensics chartered accountants are highly experienced in obtaining HM Revenue & Customs (HMRC) clearances for non-UK resident sportspersons or entertainers; ensuring that payers are able to pay the least amount of tax by obtaining the reduced tax entitlement.

The Foreign Entertainers Unit (FEU) is the specialist tax office that handles these cases.  They regularly check on entertainment activity in the UK, and could take action against those who fail to comply with the law.  Our comprehensive advice will protect you against these problems and may well result in some tax repayments too.

Whether you are a non-UK resident sportsperson or entertainer or the actual payer you want to make sure that not only do you meet your tax obligations, but also that you do not overpay your taxes either.

If you are making any payment to a non-UK resident entertainer directly or indirectly for an appearance in the UK, the responsibility for deducting the tax and making payment to HMRC will fall on you, as you are deemed to be the payer.

We can advise in the following areas in dealing with the FEU:

  • Ensuring clients obtain their reduced tax entitlement
  • Who falls within the UK scheme
  • Which payments are taxable
  • Which payments are excluded from the scheme
  • The right amount of withholding tax in the UK
  • What books and records to maintain in order to support tax returns and calculations
  • The right forms and returns that are to be completed and by what date
  • What tax payments to make to avoid interest charges
  • Enquiries from the FEU
  • Appeals against FEU decisions
  • Repayment of overpaid UK tax
  • Applications for artiste reduced tax payments where this is allowed

Payments covered by the tax rules include share of tour income, prize money, appearance monies, percentages of box office takings, merchandising rights, film fees, endorsement rights, advertising income, all media fees and TV rights.

The tax rules cover footballers inter alia, rugby players, cricketers, athletes, racing drivers, pop stars, musicians, dancers, actors, variety artistes, and teams and individuals including orchestras.

To contact our Specialist Team today, please click here.

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