E4.854 Non-Resident Entertainers And Sportspeople

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8A Navigating indirect and third party employment relationships /An overview of the rules affecting indirect and third party relationships / E4.854 Non-resident entertainers and sportspeople

Commentary

Personal and employment tax

The non-resident entertainers and sportspeople rules¹ apply to entertainers and sportspeople who are non-resident in the UK and perform work in the UK. In essence, a deduction at

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