Question 1

What types of payments are subject to deductions?

Accepted Answer

The law is drawn widely, and examples of such payments include appearance fees, achievement bonuses, exhibition income, box office percentages, TV rights, broadcast media fees, tour income, tournament winnings, prize-money, advertising income, merchandising income, endorsement fees, and film fees. It also covers the transfer of assets, such as a sports car for a hole-in-one, and all expenses paid regarding the performance, such as hotels and airfares.

Question 2

Who is affected by the Foreign Entertainers rules?

Accepted Answer

The scheme covers payments to any individual, partnership, company, or trust, whether or not resident in the UK. It is intended to catch payments to loan-out service companies.

Question 3

What types of appearances are covered under the Foreign Entertainers rules?

Accepted Answer

Any appearance by the entertainer in the UK in their character as an entertainer will be within the scheme. It also covers promotional activities, such as advertising and the endorsement of goods and services.

Question 4

Which entertainers or sportsmen are involved in the Foreign Entertainers rules?

Accepted Answer

The rules apply to any non-resident individual who gives performances in character in any kind of activity or sport, such as popular classical musicians, athletes, golfers, cricketers, footballers, tennis players, boxers, snooker players, motor racing drivers, and jockeys.

FEU Tax Consulting

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Frequently Asked Questions about FEU Tax Consulting

What types of payments are subject to deductions?

Who is affected by the Foreign Entertainers rules?

What types of appearances are covered under the Foreign Entertainers rules?

Which entertainers or sportsmen are involved in the Foreign Entertainers rules?

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