If you are a company with non-UK resident performers OR are a non-UK resident performer, then you may be liable to pay Foreign Entertainers Tax.
Unless you expect to earn more than £12,500 in UK income for 2020/21, you are unlikely to owe anything. If you could potentially earn over that threshold, please complete an FEU8 Reduced Tax Payment Application form as soon as possible.
We recommend that you send a reduced tax application (FEU8) to HMRC as it is likely that your taxes will be reduced.
If you have calculated that your expected income will be less than £12,500 you will not be required to file an FEU8 form.
If you fail to complete an FEU8 form and do earn over the threshold, you will be taxed the maximum amount of 20% on any earnings above the threshold of £12,500.
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 here:
www.gov.uk/government/publications/foreign-entertainers-application-for-a-reduced-tax-payment-feu8
Step 3) Fill out the form online and send to the HMRC FEU tax department. In the 'Your Income' section please state Brighton Fringe Ltd as your PAYER. Our address is:
Brighton Fringe Ltd, Yacht Werks, 28-29 Richmond Pl, Brighton BN2 9NA
Step 4) Email Participant Services and let us know that we may be expecting an FEU application from the HMRC. Email: [javascript protected email address]
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.
Unless we have received an FEU4 advising otherwise, Brighton Fringe will withold 20% of all settlements over £12,500.
If you have any questions regarding your application or whether you should be completing an FEU form, you can contact:
HMRC Personal Tax International
Foreign Entertainers Unit, SO708
PO Box 203
Bootle
L69 9AP
or Telephone
From inside the UK: 0300 322 7877
From outside the UK: +44 300 054 7395
or Email
[javascript protected email address]