RFIG30960 - Residence for tax years before 2013-14: particular occupations: entertainers and sportspeople
This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.
Entertainers or sportspeople who are not resident in the UK but who perform or compete in the UK are still taxable on any payments received in connection with that UK work. Normally the person paying the entertainer or sportsperson will withhold tax from the payments.
Specialist tax rules for entertainers and sportspeople are administered by the Foreign Entertainers Unit.