If you, or your client, are a non-resident sports and entertainment professional appearing in the UK, depending on your circumstances you may have a requirement to file a UK Tax Return or your earnings may be subject to UK withholding tax of 20%, often referred to as FEU tax, as the withholding is administered by the Foreign Entertainers Unit of Her Majesty's Revenue and Customs (HM Revenue and Customs or HMRC) is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support and the administration of other regulatory regimes including the national minimum wage.....
The services we offer include:
- UK and international tax compliance;
- Preparation and submission of FEU Advance Tax Clearances – to mitigate exposure to 20% withholding tax or to offer certainty over your final UK tax liability. Please see our case study;
- Managing, negotiating and settling enquiries raised by the Foreign Entertainers Unit;
- Claims for Double Tax Relief and Tax Treaty Exemptions;
- Accounts and bookkeeping;
- Contractual negotiations and UK tax implications.
We provide all of these services both to the individual taxpayer and to production companies.
A detailed report on the UK tax issues faced by Foreign Entertainers can be found here.
A summary of our specific experience in assisting professional golf, tennis, motor racing and athletic stars appearing in the UK can be found here.
Please contact us to speak to a specialist adviser on the UK tax regime for sportsmen and entertainers.