Tax Disputes & Investigations

Foreign Entertainers Unit (FEU)

HM Revenue & Customs' (HMRC) Foreign Entertainers Unit (FEU) is part of its Charity Assets and Residence Department.

FEU is a specialist team focussing on the UK tax liabilities of non-UK resident entertainers and sportspersons who appear in the UK. It is responsible for administering the UK withholding tax system that applies to those making payments to (or for) non-UK resident entertainers and sportspersons (the Foreign Entertainers Scheme). FEU has sole responsibility for receiving and processing all relevant tax returns and investigating any issues it identifies thereon.

The responsibility for deducting tax and paying over any amounts due falls on the person 'deemed' to be the payer. The issues surrounding such payments and any investigations of the payments made can be complex. Specialist advice can be invaluable.

Payments caught by the Scheme can include: -

• box office percentages;
• income from tours;
• prize money;
• merchandising or endorsements; advertising income;
• film, broadcasting or media fees and
• TV rights and appearance fees.

'Entertainers' caught by the Scheme include individuals, groups, teams, bands, orchestras etc and can be pop stars, musicians, dancers, actors, TV personalities, variety/theatre artistes etc. Sportspersons across the whole sporting spectrum are also caught.

FEU closely monitors what is going on in the UK and who is performing here. It launches in-depth investigations to establish and confirm whether the correct of tax is being paid in the UK. The costs of getting it wrong for both the 'payer' and the entertainer can be significant.

How can OneE TDI help?

At the core of OneE TDI is a highly experienced team specialising in all areas of tax disputes and investigations work. We offer confidential, non-judgemental advice to best defend our clients and have a proven track record in successfully managing all contentious tax matters. We provide an outstanding, cost effective service, which results in tangible benefits and savings for our clients. Our advice saves our clients time and money and helps reduce their potential exposure to tax, interest and penalties.

We take control of and manage all parts of a CAR investigation so that our clients can get on with their life and their business. What price peace of mind?

Please see the Testimonials kindly provided by our clients (or their accountants or lawyers), which confirm our levels of client service.

How can I contact OneE TDI?

If you would like a free, no obligation discussion with us please contact either Gary Rowson or Mark Taylor on 0800 652 6156 or complete and submit the online form below:

Whilst we endeavour to provide informative and accurate information, the content on this site is for general information purposes only and should not be taken to constitute tax or legal advice which must always be tailored to individual circumstances. Please contact us if you would like to discuss matters.

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