Revenue eBrief No. 159/21
19 August 2021
Tax and Duty Manual Part 07-01-10 has been updated to confirm that, following the introduction of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020, residents of the United Kingdom may continue to apply for the Artists Exemption.
The manual has also been updated to specify the supporting materials required for an application submitted electronically.