Consultation outcome

Tax Treatment of Income from Sporting Testimonials – Proposals for Legislation

This consultation has concluded

Download the full outcome

Tax treatment of income from Sporting Testimonials - summary of responses

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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

Summary

This measure relates to the tax and National Insurance Contributions (NICs) treatment of sporting testimonials and benefit matches.

This consultation ran from
to

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.

Documents

Tax Treatment of Income from Sporting Testimonials

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 8 July 2015
Last updated 9 December 2015 + show all updates
  1. Summary of responses published.
  2. First published.