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Payments made to a third party, rather than to the entertainer or sportsperson, that are connected with the provision of their UK services, are subject to the tax deduction scheme if the third party is within any of the following categories¹:

1. Ìý

   •ÌýÌýÌýÌý any person who is under the control of the entertainer²; control for this purpose is the ability to exercise or entitlement to acquire control for close company purposes³

2. Ìý

   •ÌýÌýÌýÌý any person who is not resident in the UK, and is not liable to tax by reason of residence, domicile, place of management or otherwise in a territory outside the UK where the rate of tax charged on the profits or income exceeds 25%⁴

3. Ìý

   •ÌýÌýÌýÌý any person in receipt directly or indirectly of a connected payment, or value transferred by a connected transfer, which is treated as or falls to be included in the computation of income arising under a settlement in relation to which the entertainer or sportsperson