
Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.
If you pay a non-UK resident entertainer for making an appearance or performing in the UK, and the total payment is more than the personal tax allowance, you must deduct withholding tax from the payment.
If you make the payment to a payer who is part of the middleman scheme, you do not have to pay withholding tax.
Use this list to find out if a payer is approved as part of the middleman scheme.