½Û×ÓÊÓƵ

The deduction of tax at source scheme applies where:

1. Ìý

   •ÌýÌýÌýÌý an entertainer or sportsperson of a prescribed description¹

2. Ìý

   •ÌýÌýÌýÌý performs a relevant activity in the UK

3. Ìý

   •ÌýÌýÌýÌý that individual is not resident in the UK in the year of assessment in which the activity is performed²

There is no requirement to deduct tax if the entertainer or sportsperson is resident in the UK in the year of assessment in which the activity is performed, even if he or she is non-resident in the UK tax year in which the payment is actually made.

In cases of doubt withholding tax must be deducted³.

An entertainer or sportsperson in this context means any description of individual (whether performing alone, or with others) who gives performances in the capacity of entertainer or sportsperson in any kind of activity or sport. Entertainment and sport includes any activity of a physical kind performed by such an individual which is, or may be, made available