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When do I not have to pay Withholding Tax?

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Asked on 11 May 2016 10:13 am
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You do not have to deduct Withholding Tax on a payment:

that is a cancellation fee
if the total of all payments to the performer is below the personal tax threshold
to an employee using the Pay as You Earn (PAYE) scheme
made direct to anyone on the list of Approved Promoters, Agents and Merchandisers (Rock and Pop)
made to anyone on the list of eligible artists or agents in the simplified tax system for classical music
for copyright, royalties or advances on royalties
directly to other people for supporting services such as; venue or equipment hire, ticketing, security or catering
to models at still photographic shoots
to a catwalk model at an event not open to the paying public, even if that event is filmed or streamed
made directly to directors, cameramen or technicians
Do not deduct Withholding Tax on payments made for sales of audio recordings in any format (eg digital downloads, USB sticks, CDs, vinyl records, cassettes) if the payments relate to either:

the proceeds of sales
a non-returnable advance on future sales
sales at a live performance

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Posted by (Questions: 125, Answers: 125)
Answered on 11 May 2016 10:14 am