Paying commission to individuals outside the UK

[Max17]

I have a UK based company and want to pay individuals in other EU countries (primarily Spain) a commission when they refer someone who goes on to pay for services from my company. Is it my company or the individuals responsibility to pay the tax, and if it's their responsibility do I simply record the payment as an expense?

Many thanks.

[AmanSood]

Assuming these individuals engaged overseas are self employed and not employees e.g. do not work fulltime for you, are not integrated with your company etc then they would be responsible for their own taxes and the commission payments should be recorded as a consultancy expense.