Income Tax Act 2007 section 965

Overview of sections 966 to 970

Section 965 provides an overview of the rules requiring income tax to be accounted for to HMRC when payments or transfers are made in connection with UK performances by non-resident entertainers and sportspeople.

• Sections 966 to 970 require sums representing income tax to be paid to HMRC when payments or transfers relate to UK activities by non-UK resident entertainers and sportspeople (known as "visiting performers")
• Equivalent corporation tax rules for these payments and transfers are found in section 1309 of the Corporation Tax Act 2009
• Where a transfer is already subject to the visiting performers deduction rules, it is not also caught by the intermediaries legislation in Chapter 8 of Part 2 of ITEPA 2003
• Sections 13 and 14 of ITTOIA 2005 deal with how trade profits of visiting performers are taxed, and these provisions apply regardless of whether there is a duty to deduct income tax under the visiting performers regime