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Posted Wed, 20 Mar 2024 10:12:52 GMT by Jo E
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.
Posted Mon, 25 Mar 2024 14:43:47 GMT by HMRC Admin 5
Hi Joanna Emmitt

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

Thank you

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