Consultation outcome

Tax Treatment of Income from Sporting Testimonials – Proposals for Legislation

From:: HM Revenue & Customs
Published: 8 July 2015
Last updated: 9 December 2015 — See all updates

Download the full outcome

Tax treatment of income from Sporting Testimonials - summary of responses

PDF, 170 KB, 12 pages

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Detail of outcome

The government’s response to the consultation on the taxation of income from sporting testimonials and draft legislation for employed sportspersons:

clarifies that this income is taxable
introduces a limited exemption where there is no contractual or customary right to a sporting testimonial or benefit match

Original consultation

Consultation description

Part of HMRC’s current guidance is regarded as an extra statutory concession which is outside the scope of the Commissioners’ powers.

This consultation document sets out a number of different proposals for legislation to exempt some income from sporting testimonials from income tax and national insurance.

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