Non-resident entertainers are people who perform in public or in front of a camera as:
actors, entertainers, musicians, singers, dancers, comperes or other artists, whether alone or in a group
sportspeople and athletes in any sporting event or game
lecturers and speakers, whether on a casual or regular basis.
A non-resident entertainer can be an individual, company, partnership, trust or any other entity.
Find out more about your obligations if you're a non-resident entertainer or a sportsperson