Guidance

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303)

Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

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This guide is for non-resident entertainers and sportspersons. It explains the tax rules and treaty provisions in the double-taxation agreement.

Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

6 April 2025
Non-resident entertainers and sportspersons 2025 (HS303) helpsheet has been added. Non-resident entertainers and sportspersons 2021 (HS303) helpsheet has been removed.
6 April 2024
Non-resident entertainers and sportspersons 2024 (HS303) helpsheet has been added. The version for tax year 2020 has been removed.
6 April 2023
Non-resident entertainers and sportspersons 2023 (HS303) helpsheet has been added. The version for tax year 2019 has been removed.
6 April 2022
Non-resident entertainers and sportspersons 2022 (HS303) helpsheet has been added. The versions for tax years 2017 and 2018 have been removed.
6 April 2021
Guidance has been updated to included HS303 Non-resident entertainers and sportspersons (2021)
6 April 2020
The 2019 to 2020 helpsheet has been added.
6 April 2019
The 2018 to 2019 helpsheet has been added.
6 April 2018
The 2017 to 2018 helpsheet has been added.
3 May 2017
The helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
6 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.