ESM8360 | Particular issues: foreign entertainers

Paragraph 6 Schedule 12 Finance Act 2000/Section 48(2)(b) ITEPA 2003

The legislation does not apply to payments which are covered by Section 966 ITA 2007. This piece of legislation concerns payments to non-resident entertainers and sportsmen visiting the UK. For guidance on the treatment of such payments see BIM50155.