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Tax deducted under the non-resident entertainers and sportspersons provisions is payable as set out in detailed regulations, and is paid to HMRC on a quarterly basis¹. As to the quarterly accounting system for tax deducted from charges, see A4.465, A4.466. A return on form FEU 1 must be submitted whenever a person makes a payment within the regulations to a non-resident entertainer or sportsperson or connected third party. Where, because of the tax credits available under a withholding arrangement, no tax is actually payable a nil return is required². Returns are made in respect of the periods ending on 30 June, 30 September, 31 December and 5 April in each tax year³. A return must be submitted within 14 days after the end of each period⁴.

The form FEU 1 requires details of the payee's name and address and, if the payment is not made direct to the artiste, the name and address of the payee must be provided. The payer's reimbursement of the payee's