Visiting performers
Calculation of sums
Corporation tax
Duty to deduct and account for sums
Information
Overview
Power to make regulations
Treatment of sums
Withholding tax
Apportionment
Arrangements with HMRC
Assessments
Calculation of amount to withhold
Categories
Certificate of payment or transfer
Claim that payment is excessive
Connected payments or transfers
Definition of sportsmen
Disclosure of information
Due dates for payment
Earnings subject to
Employment and trading income, amounts treated as both
Generally
Liability, apportionment of
Losses
Obligation to withhold tax
Payments and transfers
Performance in the course of trade, profession or vocation
Recovery of tax, penalties or interest
Relevant activity
Return by maker of connected payments/transfers
Scope of arrangements
Tax withheld and accounted for to HMRC
UK tax presence
