Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
Details
This guide is for non-resident entertainers and sportspersons. It explains the tax rules and treaty provisions in the double-taxation agreement.
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
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href="#full-history">+ show all updates
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Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
Non-resident entertainers and sportspersons 2025 (HS303) helpsheet has been added.Non-resident entertainers and sportspersons 2021 (HS303) helpsheet has been removed.
2024-04-06 00:15
Non-resident entertainers and sportspersons 2024 (HS303) helpsheet has been added. The version for tax year 2020 has been removed.
2023-04-06 00:15
Non-resident entertainers and sportspersons 2023 (HS303) helpsheet has been added. The version for tax year 2019 has been removed.
2022-04-06 00:30
Non-resident entertainers and sportspersons 2022 (HS303) helpsheet has been added. The versions for tax years 2017 and 2018 have been removed.
Details
This guide is for non-resident entertainers and sportspersons. It explains the tax rules and treaty provisions in the double-taxation agreement.
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
Non-resident entertainers and sportspersons 2025 (HS303) helpsheet has been added.Non-resident entertainers and sportspersons 2021 (HS303) helpsheet has been removed.
2024-04-06 00:15
Non-resident entertainers and sportspersons 2024 (HS303) helpsheet has been added. The version for tax year 2020 has been removed.
2023-04-06 00:15
Non-resident entertainers and sportspersons 2023 (HS303) helpsheet has been added. The version for tax year 2019 has been removed.
2022-04-06 00:30
Non-resident entertainers and sportspersons 2022 (HS303) helpsheet has been added. The versions for tax years 2017 and 2018 have been removed.
Details
This guide is for non-resident entertainers and sportspersons. It explains the tax rules and treaty provisions in the double-taxation agreement.
Updates to this page
Sign up for emails or print this page
Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
Non-resident entertainers and sportspersons 2025 (HS303) helpsheet has been added.Non-resident entertainers and sportspersons 2021 (HS303) helpsheet has been removed.
2024-04-06 00:15
Non-resident entertainers and sportspersons 2024 (HS303) helpsheet has been added. The version for tax year 2020 has been removed.
2023-04-06 00:15
Non-resident entertainers and sportspersons 2023 (HS303) helpsheet has been added. The version for tax year 2019 has been removed.
2022-04-06 00:30
Non-resident entertainers and sportspersons 2022 (HS303) helpsheet has been added. The versions for tax years 2017 and 2018 have been removed.