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Entertainers and sportspeople: regulations

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The Income Tax (Entertainers and Sportsmen) (Amendment) Regulations, SI 2012/1359, raise the threshold above which withholding tax obligations apply to payments made to non-UK resident entertainers and sportspeople from £1,000 to the level of the income tax personal allowance.

The change follows informal consultation with payers of foreign entertainers, and the new threshold applies to payments or transfers made on or after 1 July 2012. A tax information and impact note is available.