HMRC update list of approved payers for foreign entertainers

Released 22 November 2018

HMRC have updated the list of approved payers in the middleman scheme to whom payments can be made without deduction of withholding tax.

Withholding tax must be deducted from payments to a non-UK resident entertainer for making an appearance or performing in the UK where the total payment is more than the personal tax allowance. However, payments made through the middleman scheme – to payers approved by HMRC – are not subject to withholding tax deductions. HMRC have updated the list of payers approved as part of the middleman scheme to include Wigmore Hall Trust.

View the updated list at Check the list of approved payers for foreign entertainers.

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