Income Tax (Trading and Other Income) Act 2005 section 13

Visiting performers

Section 13 ensures that non-UK resident entertainers and sportspersons who perform in the United Kingdom are brought within the UK tax net by treating their activities as a UK trade.

• Non-UK resident entertainers and sportspersons performing in the UK are treated as carrying on a trade in the UK for income tax purposes, even if their stay is too short to create a taxable presence under normal rules.
• Payments or transfers connected with the performance are taxable regardless of whether they are made directly to the performer or routed to a third party such as a company controlled by the performer.
• The deemed UK trade created by this section is treated as entirely separate from any other trade the performer may carry on, and the section does not apply where the activity already forms part of an existing UK trade or is performed under an employment or office.
• Certain payments or transfers prescribed under regulations relating to the duty to deduct and account for income tax are excluded from the scope of this section.