If an entertainer, sportsperson or other payee considers that the tax deducted at source was excessive, a repayment claim1 can after the end of the tax year on completion of a self-assessment tax return, or by a claim within four years of the end of the tax year in which the connected payment or connected transfer was made2 (under the normal Taxes Management Act provisions)3.
A self-assessment tax return (or a return filing notice) will only be issued by the Foreign Entertainers Unit either on requested in connection
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Web page updated on 17 Mar 2025 17:21