All non-UK resident artists, performers and production staff are eligible to pay FEU tax – this includes companies who have one or more members from outside the UK. Unless you expect to earn more than £11,850 in UK income for 2018/19, you are unlikely to owe anything. If you could potentially earn over this threshold, please complete an FEU form as soon as possible, we will also be in touch to remind you if we think you may be eligible to pay FEU.
If you have calculated that your expected income will be less than £11,850 you will not be required to file an FEU8 form.
If you fail to complete an FEU form and do earn over the threshold, you will be taxed the maximum amount of 20% on any earnings above the threshold of £11,850.
We recommend that you send a reduced tax application to HMRC, depending on your income and expenditure, it is likely that your taxes will be reduced.
Useful notes for completing an FEU 8 form:
- Your estimated expenditure should include venue hire costs, your event registration fee, marketing and publicity costs, travel costs, accommodation costs, living costs and any other expenses relevant to your performances.
- As a guide we suggest that your estimated income is one third of your possible ticket sales revenue.
- Your estimated income refers solely to the total amount of your box office receipts and any other income received in the UK.
- For declaring the date you will receive payment, remember that Brighton Fringe will pay your box office settlement in 6 weeks of the festival ending, but your venue may pay you at a later date, refer to your contract with your venue.
Step 1) Visit the FEU section of the HMRC website here: www.hmrc.gov.uk/forms/feu8.pdf
Step 2) Fill out the FEU8 form, which can be downloaded directly here:
Step 3) Fill out the form and send to the HMRC FEU tax department, please state Brighton Fringe Ltd as your PAYER. Our address is:
Brighton Fringe Ltd, Pier Werks, Old Steine, Brighton, BN1 1EL
Step 5) If you are exempt from tax you will be sent an FEU4 form, a copy will also be sent to Brighton Fringe.
We recommend that you send the FEU8 form as soon as you have registered your event. If your application to the HMRC arrives late and it turns out you are not liable to pay FEU tax you will need to contact the HMRC directly to claim the funds back.
Generally only a handful of shows have to pay FEU.
If you have any questions regarding your application or whether you should be completing an FEU form, then you can telephone the Foreign Entertainers Unit on:
Telephone: 03000 547 395
Outside UK: +44 300 054 7395
Opening times: 9am to 5pm, Mon to Fri - Closed weekends and bank holidays