HMRC update list of approved payers for foreign entertainers
Released 05 March 2019
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.
View the updated list at Check the list of approved payers for foreign entertainers.