Any companies with participants who are not resident in the UK may be liable to pay Foreign Entertainers Tax. Companies will need to register with the Inland Revenue by filling in an FEU8 form (attached) and submitting it directly to them. Once the paperwork is filed, chances are that any taxes will be reduced or waived. Generally only a handful of larger shows have any tax to pay.
The FEU8 forms should be sent directly to the Inland Revenue by early July to ensure there is enough time to process the paperwork. They will then send back a FEU4 with the amount of tax payable, if any. You should then send a copy of this FEU4 to Edinburgh Festival Fringe, 180 High Street, Edinburgh, EH1 1QS.
If a company with non-UK residents doesn’t file the paperwork, the Gilded Balloon is legally obliged to withhold 20% from the Fringe Box Office takings until the matter is resolved. Make sure you submit your FEU8 form as soon as possible to ensure you receive your FEU4 form by the start of August.
Please contact the HMRC directly if you have any further questions about the scheme as we aren’t able to give tax advice to individual shows.
T: + 44 151 472 6488
F: + 44 151 472 6483