UK Tax Issues for Non-Resident Sports and Entertainment Professionals

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 HMRC.

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.