Taxation for paid work in the UK
As an international artist visiting the UK for paid work, you are responsible for paying tax on what you earn linked to your performances in the UK, as part of the Foreign Entertainers Tax Rules
If you will be paid more than the UK personal tax allowance threshold by a host organisation in the UK, your host organisation will deduct tax in advance, and pay it directly to HM Revenue and Customs, this will usually be at the basic rate of income tax. You’ll receive an FEU2 tax deduction certificate from the person paying you. This will show the tax deducted from the payment. The current personal tax allowance threshold is 12,570 GBP.
There are agreements in place to protect you against the risk of paying tax on your earnings in 2 countries. These agreements are called Double Taxation Treaties and exist between the UK and several countries across the world.
Find more information, and the list of the tax treaties in place on the UK Government website here.
Taxation can be complicated, and you should seek professional advice if you need it.
Find more information about taxation on the UK Government website here.
Artists who are not resident in the UK can also contact the Foreign Entertainers Unit directly here.
Social Security
If you’re from the EU including Ireland, Iceland, Liechtenstein, Norway or Switzerland and are working in the UK, there is social security protocol in place so that those visiting the UK for paid work aren’t paying social security contributions twice (in their country of residence, and in the UK). Depending on your circumstances, you may be able to continue paying social security contributions in your country of residence. You should contact the social security institution in your country of residence to find out if you can apply for a certificate to show that you are liable to pay social security there.
More information on social security can be found on the UK Government website here.
The UK also has agreements for social security protocol with other countries outside the EU including Ireland, Iceland, Liechtenstein, Norway or Switzerland.
Find out which countries the UK has agreements with on the UK Government website here.