Guidance: Approved Payers in the Middleman Scheme

April 21, 2026 · WOWERI

Check the list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax. This guide will help you understand how the middleman scheme works.

Introduction

The middleman scheme is a system that allows non-UK resident entertainers to receive payments from UK organizers without having to register with the UK tax authority. However, to use this scheme, you must only work with approved payers.

Who are approved payers?

Approved payers are companies or organizations that have been authorized by the UK tax authority to make payments to non-UK resident entertainers without withholding tax. You can find a list of these companies on the UK government website.

How to check if a payer is approved

To check if a payer is approved, visit the UK government website and find the list of approved payers. If the payer is on this list, they are authorized to make payments without withholding tax.

What to do if a payer is not approved

If a payer is not approved, you must withhold tax when making payments. To do this, you must register with the UK tax authority and obtain permission to make payments.

Conclusion

The middleman scheme is a convenient way for non-UK resident entertainers to receive payments from UK organizers. However, to use this scheme, you must only work with approved payers. Check the list of approved payers and ensure that your payer is authorized to make payments without withholding tax.

Source: gov.uk