Artists' Exemption

Advance opinion for non-residents

To qualify for Artists’ Exemption, you must be resident in an European Union (EU) or European Economic Area (EEA) State.

We will give an advance opinion if you are resident outside the EU or EEA. You will be advised to formally apply for a determination when you take up residence in the EU or EEA.

Applications should be made on Artist Application Form 3: Advance opinion for non-resident.

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