Glasgow 2014 Commonwealth Games: tax exemption for competitors
Find out more about the only Glasgow 2014 Commonwealth Games Tax Exemption, available only for sportspeople taking part in the Games.
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This page has been archived. This guidance only applied for the Glasgow 2014 Commonwealth Games.
If you’re a non-resident competitor at the Glasgow 2014 Commonwealth Games you’ll be eligible for certain tax exemptions whilst competing at the Games.
The exemptions will apply to any income you earn during the accreditation period from your performance at Glasgow 2014, or any activity that supports or promotes Glasgow 2014 or future Commonwealth Games. The accreditation period runs from 4 March 2014 to 3 September 2014.
The exemption is only for income tax and applies only to non-UK resident competitors. The exemption will not cover any other taxes such as corporation tax or VAT.
The exemptions don’t apply to you if you’re a member of supporting personnel or a team official. You’ll still have to pay income tax if you have any UK taxable income.
Non-resident sportspeople may still be liable to tax on this income by other countries, for example their home nation.
There are no other exemptions available for Glasgow 2014.
Further Help
HM Revenue & Customs (HMRC) has established a Commonwealth Games Helpline that deals with specific queries relating to the Commonwealth Games 2014. If you have any specific questions that have not been answered by this guidance please contact 0300 200 3704 from the UK or +44151 268 0561 for overseas callers.
For general queries please consult the additional guidance on the HMRC website or through the HMRC Contact us page.