Section 966 — Income Tax Act 2007: Duty to deduct and account for sums representing income tax

Duty to deduct and account for sums representing income tax 966 1 This section applies if—

a an entertainer, sportsman or sportswoman of a prescribed description (“a performer”) who is non-UK resident for a tax year performs a relevant activity in the United Kingdom in the tax year, and b a payment or transfer connected with the relevant activity is made.

2 It does not matter—

a whether the payment or transfer is made to the performer or anyone else, or b when the payment or transfer is made.

3 If a payment within subsection (1)(b) is made the person who makes the payment must, on making it, deduct from it a sum representing income tax and account to the Commissioners for Her Majesty's Revenue and Customs for the sum.

4 If a transfer within subsection (1)(b) is made the person who makes the transfer must account to the Commissioners for Her Majesty's Revenue and Customs for a sum representing income tax.

5 See section 967 as to the calculation of the sums representing income tax mentioned in subsections (3) and (4).

6 This section does not apply to payments or transfers of such a kind as may be prescribed.

7 In this section—

a “ relevant activity ” means an activity of a prescribed description, and b a payment or transfer is connected with a relevant activity if it has a connection of a prescribed kind with that activity.