Joanna Emmitt

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.