This deepdive explores the UK taxation system for foreign performers and sportspersons, outlining when income from UK appearances is liable for tax. It explains the withholding tax mechanism, where the UK payer deducts a standard 20% from earnings exceeding the personal allowance, and the required HMRC forms (FEU1, FEU2, FEU8) for reporting and applying for reduced rates. The document also clarifies exemptions from withholding tax, such as cancellation fees or payments below the annual threshold, and addresses crucial VAT implications for both performers and UK agents, including the reverse charge mechanism. Ultimately, the guide ensures that all parties understand their obligations to HMRC's Foreign Entertainers Unit (FEU) for compliant financial management.