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The short answer
Get a written contract with a deposit paid before you fly, the balance due before you go on stage, and a clause saying who bears Nigerian withholding tax. Article 17 of the UK–Nigeria treaty lets Nigeria tax a performer's income from shows in Nigeria, so expect a deduction and ask for the WHT receipt; in the UK you report the full fee on your Self Assessment return and claim credit for Nigerian tax up to the UK tax on that income.
December in Lagos is the busiest booking window of the year for diaspora artists. Promoters move fast, many deals are agreed on WhatsApp voice notes, and payment disputes after the season are common enough that experienced acts treat the contract and the money as part of the performance. Four things need settling before the flight: the contract, the deposit, the visa and the tax.
The contract: what it should fix
- Fee, currency and gross or net. State whether the fee is before or after Nigerian tax. "£5,000 net of all Nigerian taxes" and "£5,000 gross" are very different deals.
- Deposit and balance. A deposit on signing, the balance by a fixed date before the show, and no performance until the balance has cleared.
- Rider and logistics. Flights, hotel, ground transport, security and per diems, and who books them.
- Set details. Date, venue, set length, call time, and sound check.
- Cancellation. What happens if the promoter cancels, if you cannot travel, or if the event is stopped by authorities.
- Governing law and disputes. Which country's law applies and where a claim would be brought.
For the deposit and cancellation clauses in detail, see deposits and contracts for Lagos bookings. Our Nigeria library has an event vendor contract template that shows how local promoters frame these terms.
The visa: British passport or Nigerian passport
If you travel on a Nigerian passport you need no Nigerian visa. If you travel on a British passport, you do. The Nigeria Immigration Service visa page lists short-stay classes including business and tourism, and a category for returning foreign-passport Nigerians by birth for up to 30 days, but that category does not permit paid work. A paid performance is work, so a Nigerian-born artist on a British passport should not rely on the returning-Nigerian category for a paid show. A secondary report (Dubawa, May 2025) lists a creative arts category among the e-visa types; check the NIS portal for the class that fits a paid engagement and its current fee, and apply early in the season.
Nigerian tax on the fee
The UK–Nigeria treaty normally keeps a freelancer's professional income in the UK (Article 14). Entertainers are the exception: Article 17 says income from performances may be taxed in the country where they take place, notwithstanding Articles 14 and 15, and that applies even where the fee is paid to another person, such as your company. So a Lagos promoter may deduct WHT from your fee and the treaty does not stop it.
Which WHT rate applies to a performer under the 2024 Regulations is not something the summaries we read address directly: the non-resident rate for professional and similar fees is 10%, and for other services 5%, per PwC. Ask the promoter which category they will use, write it into the contract, and ask for the WHT receipt showing gross, deduction and month.
Worked example
Example only. Your gross fee is £6,000. The promoter deducts 10%, £600, and pays £5,400. Flights and hotel are covered by the promoter. In the UK, your profit from the show after allowable costs (say £400 for your DJ's fee and equipment hire) is £5,600. At a 40% marginal rate, UK tax is £2,240. Because Nigeria was entitled to tax the performance under Article 17, the £600 is generally creditable, so you pay £1,640 to HMRC. Had your contract said "net of Nigerian tax", the promoter would have had to gross the fee up so that you received the full £6,000.
UK reporting
A UK-resident artist pays UK tax on worldwide income. GOV.UK's foreign income pages say you report foreign income on your Self Assessment return and may claim relief for foreign tax paid. HMRC's HS263 helpsheet sets the credit at the lower of the foreign tax (or the treaty-limited amount) and the UK tax on the same income. Keep the contract, the WHT receipt and the bank record of the payment. Costs of the trip are allowable only if the trip is for business; HMRC's manual (BIM37610) says that where travel has a dual purpose, such as a show plus a family Christmas, the costs are disallowable.
What to check first
- Contract signed and deposit received before booking flights.
- Gross or net of Nigerian tax stated in writing.
- Visa class confirmed for paid work if you travel on a British passport.
- Balance due date set before show day.
- WHT receipt requested with every payment.
Where Pryme fits
Promoters often pay part in naira. A Pryme Business Account, opened from the UK, gives you a Nigerian account number for naira and UK details for sterling, so the deposit and balance land in the currency they were paid in; Swap converts only when you choose. Invoices and verifiable receipts give you a clean record for HMRC.
Questions people ask
Can Nigeria tax my fee if I live in the UK?
Yes for performances. Article 17 of the treaty lets Nigeria tax entertainers' income from shows held there.
Do I need a visa to perform in Lagos with a British passport?
Yes. The NIS returning-Nigerian category for foreign-passport holders does not allow paid work; check the NIS portal for the right class.
Can I claim the Nigerian tax back in the UK?
You claim credit against UK tax on the same income, up to that UK tax, per HS263. Keep the WHT receipt.
Should my fee be gross or net?
Either works if it is written down. "Net of Nigerian tax" moves the tax cost to the promoter.
Sources
- UK–Nigeria Double Taxation Convention 1987 (GOV.UK PDF) · accessed Oct 2026
- Nigeria Immigration Service: Nigerian visa · accessed Oct 2026
- PwC Nigeria: highlights of the Deduction of Tax at Source (Withholding) Regulations 2024 · accessed Oct 2026
- HMRC: Relief for foreign tax paid 2026 (HS263, updated 6 Apr 2026) · accessed Oct 2026
- GOV.UK: Tax on foreign income (updated 1 Oct 2026) · accessed Oct 2026
- HMRC Business Income Manual BIM37610: duality of purpose (updated 4 Aug 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.