Policy paper

Income Tax: The Major Sporting Events (Income Tax Exemption) (Finalissima football match) Regulations 2022

This tax information and impact note applies to non-UK residents participating or involved in the Finalissima football match.

From:
HM Revenue & Customs
Published
15 March 2022
Last updated
22 March 2022 — See all updates

Documents

The Major Sporting Events (Income Tax Exemption) (Finalissima football match) Regulations 2022

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Details

This measure grants an Income Tax exemption to individuals who have been accredited by the UEFA for the purposes of the Finalissima football match if they:

  • are not resident in the UK for tax purposes
  • earn income in connection with this UK-hosted match

This includes individuals whose tax resident is split between the UK and another country in tax year 2022 to 2023.

Published 15 March 2022
Last updated 22 March 2022 + show all updates

  1. First published.

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