A withholding tax normally has to be deducted when paying non-UK resident entertainers, if the total payment is more than the personal tax allowance. However, no withholding deduction is needed if payment is made to a payer (e.g. a specified orchestra) who is part of the middleman scheme.
HMRC publish a list of approved payers within the middleman scheme, and that list has been updated (30 December 2022).
Related content from Claritax Books
Advising British Expats is a detailed guide to the tax issues arising for individuals who leave the UK to live and work abroad. Written for accountants and other professional tax advisers, the book also includes commentary on individuals coming to work in the UK.