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. However you must still declare this, by filling in an FEU form. If you don’t, you will be taxed the maximum amount of 20% on all your ticket sales, regardless of how much you earn.
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, Brighton Metropolitan College, Pelham Street, Brighton, BN1 4FA
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 you fail to do so we will be forced to deduct 20% from your event ticket sales. 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