Film withholding tax – UK artistes

Mar 01, 2021

The Tax and Duty Manual Part 18-01A-01 – Film Withholding Tax – is updated to reflect that film withholding tax now applies to UK resident artistes.

The Film Withholding Tax manual now reflects that following the end of the Brexit transition period from 1 January 2021, withholding tax should be applied on payments to UK artistes for the provision of artistic services. See eBrief No.038/21 for further details.