UK-based payers are required to deduct income tax from payments made to foreign entertainers and sportspersons whose earnings exceed the personal tax allowance threshold. The guidance sets out the withholding obligations for employers and event organisers, along with the procedures for remitting the deducted amounts to HMRC. This requirement applies regardless of whether the individual is registered for self-assessment in the UK.
Source: HMRC (GOV.UK) – Read the original