Related Commentary  Related HMRC Manuals

13(1)  This section applies if an entertainer, sportsman or sportswoman of a prescribed description (a “performer” )–

(a)is non-UK resident in a tax year, and

(b)performs a relevant activity in the United Kingdom in the tax year.

13(2)  If a payment or transfer connected with the relevant activity is made, the performer is treated for income tax purposes as performing the relevant activity in the course of a trade, profession or vocation carried on in the United Kingdom.

13(3)  It does not matter whether the payment or transfer is made to the performer or anyone else.

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