Self-Assessment fee and foreing agent fees

Good afternoon, We have a client who is a sports person, came for a tournament to the UK. The individual was employed on a PAYE for 6 months to play with a club. This job was arranged throuhg a foreing agent. Would the foreing agency fee be deductible (a Self-Assessment tax return needs to be done). I know for Entertainers such fees can be deducted (if the fee is up to 15%). But I could not find anythihg similar for sports persons in the legislation. Your guidance would be appreciated.

Hi Joanna Emmitt

Please contact our specialist team that deal with foreign sportspersons on 0300 322 7877.

Thank you