Tax for visiting teachers

 

The following is a summary of Baile Escocia’s interpretation of the current regulations. It is not a definitive guide to tax for visiting artists and should not be relied upon. For full information please see the HMRC website.


Broadly payments to visiting artists are potentially subject to a withholding tax of 20% on all amounts, including contributions to expenses. Fortunately an exemption applies when annual payments are less than a single person’s tax allowance (currently £9,440) per artist, though a return to HMRC still needs to be completed.


If annual payments exceed this, artists can apply using the form FEU8 to formally gain the tax allowance (available to Argentinians, but not all nationailities) and offset expenses against tax. Please note that this requires supporting paperwork, including a contract, and the artist’s signature. The form must also be submitted at least 30 days before the payment is to be made.


Baile Escocia is registered with the HMRC Foreign Entertainers Unit and is happy to help with ensuring either the appropriate tax is paid or exemptions are claimed. We can also handle the basic notification when no tax is payable.