Guidance: Approved payers in the middleman scheme
If you pay a non-UK resident entertainer for making an appearance or performing in the UK, and the total payment is more than the personal tax allowance, you must deduct withholding tax from the payment.
If you make the payment to a payer who is part of the middleman scheme, you do not have to pay withholding tax.
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Read the original at the source: https://www.gov.uk/government/publications/foreign-entertainers-list-of-approved-payers-in-the-middleman-scheme
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https://www.gov.uk/government/publications/foreign-entertainers-list-of-approved-payers...