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Home / Simons-Taxes / Personal and employment tax / Part E5 Special classes of individual / Division E5.8 Non-resident entertainers and sportspeople

Division E5.8 Non-resident entertainers and sportspeople

Personal and employment tax

Division E5.8 Non-resident entertainers and sportspeople

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E5.801 Non-resident entertainers and sportspeople鈥攊ntroduction

E5.802 Non-resident entertainers and sportspeople鈥攕cope of the tax deduction scheme

E5.803 Non-resident entertainers and sportspeople鈥攃alculation of the tax to be deducted

E5.804 Non-resident entertainers and sportspeople鈥攁ctivity deemed to be performed in the course of a trade etc

E5.805 Non-resident entertainers and sportspeople鈥攑ayment or transfer made to third party

E5.806 Non-resident entertainers and sportspeople鈥攃ollection and recovery of tax

E5.807 Reduced withholding tax arrangements

E5.808 Repayments and self-assessment

E5.809 HMRC information powers

E5.810 Double taxation agreements

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