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Guidance

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

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

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

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

  2. Non-resident entertainers and sportspersons 2025 (HS303) helpsheet has been added. Non-resident entertainers and sportspersons 2021 (HS303) helpsheet has been removed.

  3. Non-resident entertainers and sportspersons 2024 (HS303) helpsheet has been added. The version for tax year 2020 has been removed.

  4. Non-resident entertainers and sportspersons 2023 (HS303) helpsheet has been added. The version for tax year 2019 has been removed.

  5. Non-resident entertainers and sportspersons 2022 (HS303) helpsheet has been added. The versions for tax years 2017 and 2018 have been removed.

  6. Guidance has been updated to included HS303 Non-resident entertainers and sportspersons (2021)

  7. The 2019 to 2020 helpsheet has been added.

  8. The 2018 to 2019 helpsheet has been added.

  9. The 2017 to 2018 helpsheet has been added.

  10. The helpsheet has been added for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. First published.

Documents

Non-resident entertainers and sportspersons 2026 (HS303)

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Non-resident entertainers and sportspersons 2025 (HS303)

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Non-resident entertainers and sportspersons 2024 (HS303)

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Non-resident entertainers and sportspersons 2023 (HS303)

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Details

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

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