Guidance

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)

Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Documents

Details

This guide is for non-resident entertainers and sportspersons. It explains the tax rules and treaty provisions in the double-taxation agreement.

Published 4 July 2014
Last updated 6 April 2023 + show all updates
  1. Non-resident entertainers and sportspersons 2023 (HS303) helpsheet has been added. The version for tax year 2019 has been removed.

  2. Non-resident entertainers and sportspersons 2022 (HS303) helpsheet has been added. The versions for tax years 2017 and 2018 have been removed.

  3. Guidance has been updated to included HS303 Non-resident entertainers and sportspersons (2021)

  4. The 2019 to 2020 helpsheet has been added.

  5. The 2018 to 2019 helpsheet has been added.

  6. The 2017 to 2018 helpsheet has been added.

  7. The helpsheet has been added for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  9. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  10. First published.