{
  "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/note",
  "json_url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/note.json",
  "legislation": "uksi/1987/530",
  "legislation_title": "The Income Tax (Entertainers and Sportsmen) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, made by the Treasury under the provisions of Schedule 11 to the Finance Act 1986 (“Schedule 11”), provide for a scheme of deduction of tax by payers out of payments (and for payment of tax in respect of transfers of value) made to non-resident entertainers and sportsmen in relation to their appearances in the United Kingdom. Credit for the tax will be given against tax on their assessed profits derived from the payments and transfers.\nRegulation 1 provides for the title and commencement.\nRegulation 2 provides for interpretation.\nRegulation 3 prescribes the payments and transfers in respect of which tax is to be deducted and paid.\nRegulation 4 provides rules for calculating the tax payments.\nRegulation 5 provides for reduced tax payments.\nRegulation 6 prescribes those activities, the payments and transfers in relation to the performance of which, are to be subject to tax payments.\nRegulation 7 prescribes persons for the purposes of paragraph 7 of Schedule 11, to whom payments (attributable to entertainers or sportsmen) are made and Regulation 8 provides rules for computing profits and gains in respect of those payments.\nRegulations 9, 10, 11, prescribe with modifications standard Inland Revenue procedures for returns, due dates for tax payments and assessments.\nRegulation 12 makes supplementary provisions in relation to tax liabilities and payments.\nRegulation 13 provides for a standard claim procedure in respect of tax payments which may be excessive.\nRegulation 14 makes supplementary provisions for the administration of tax in relation to the regulatory scheme.\nRegulation 15 adapts and modifies statutory provisions relating to reliefs for losses etc. for trades, professions and vocations.\nRegulation 16 provides for apportionments of payments, transfers and profits or gains, where necessary.\nRegulation 17 provides rules for calculating the value of what is transferred by a transfer for the purpose of calculating the appropriate tax payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/530/note",
    "retrieved_at": "2026-10-29T16:29:03.617491+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}