Part 15Deduction of income tax at source
Chapter 18Other regimes involving the deduction of income tax at source
Visiting performers
966Duty to deduct and account for sums representing income tax
1
This section applies if—
a
an entertainer, sportsman or sportswoman of a prescribed description (“a performer”) who is non-UK resident for a tax year performs a relevant activity in the United Kingdom in the tax year, and
b
a payment or transfer connected with the relevant activity is made.
2
It does not matter—
a
whether the payment or transfer is made to the performer or anyone else, or
b
when the payment or transfer is made.
3
If a payment within subsection (1)(b) is made the person who makes the payment must, on making it, deduct from it a sum representing income tax and account to the Commissioners for Her Majesty's Revenue and Customs for the sum.
4
If a transfer within subsection (1)(b) is made the person who makes the transfer must account to the Commissioners for Her Majesty's Revenue and Customs for a sum representing income tax.
5
See section 967 as to the calculation of the sums representing income tax mentioned in subsections (3) and (4).
6
This section does not apply to payments or transfers of such a kind as may be prescribed.
7
In this section—
a
“relevant activity” means an activity of a prescribed description, and
b
a payment or transfer is connected with a relevant activity if it has a connection of a prescribed kind with that activity.