Music – Including Worldwide Tours

Michael Mocek heads this specialist area and is a leading expert in the field of international taxation of visiting entertainers and in particular touring artistes. As a former Principal Inspector of Taxes specialising in the music industry he was very heavily involved in the setting up of the UK system for taxing visiting entertainers and in the subsequent creation of the Revenue’s Foreign Entertainers Unit which administers this  legislation. He left the Revenue in 1990 to join an upcoming specialist media practice. Michael has acquired vast experience in his specialism over 19 years and has represented many of the major international touring artistes. We can offer the full range of tax, accounting and planning services required by a visiting entertainer/musician as well as by UK resident entertainer/musician and including:

UK: Visiting Entertainers/Musicians:
  • Making applications to HM Revenue & Customs for Reduced Withholding Tax Arrangements to reduce the statutory Withholding Tax of 20% on gross income and certain other payments thus avoiding the necessity for final filing.
  • Preparing final accounts and formal Tax Returns.
  • Working with the talent’s business manager/lawyer to create favourable contractual frameworks within which to work including sponsorship, endorsement and merchandising.
  • Organising and obtaining Withholding Tax certificates to ensure correctness and compatibility with the talent’s domestic taxing authority requirements.
  • VAT from compulsory to voluntary registration and including maximising recoveries of VAT on business expenses.
  • Cash flow management and other services as typically may be required such as vendor payments.
Rest of World: Visiting Entertainers/Musicians:
  • Covering all aspects of Withholding Tax on a country by country basis beginning with a review of statutory exposure to consideration of tax planning opportunities, putting the tax saving measures in place and all follow up issues as required.
  • Providing a structure where necessary which can substantially reduce exposure in certain countries.
  • Advising on Social Security issues and implementation to eliminate or minimise the liability.
  • Final filing requirements when necessary e.g. France.
  • VAT with the emphasis on maximising recoveries on business expenses.
  • Cash flow management, vendor payments and other services as typically may be required.
UK Resident Entertainers:

We also offer a full range of services ranging from mainstream domestic taxation and accountancy compliance requirements to tax planning, all overseas  Withholding Tax issues on performance fees, merchandising, sponsorship and all other services listed on our website. We can provide assistance with all of the above and indeed any other requirements or concerns you may have.