Policy paper

Income Tax: treatment of income from sporting testimonials

This applies to employed sportspersons who receive income from a sporting testimonial or a benefit match and the independent testimonial committees.

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This information has been updated, please read Income Tax: update to - treatment of income from sporting testimonials.

Documents

Draft clause 37

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Draft explanatory notes clause 37

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Draft clause 38

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Draft explanatory notes clause 38

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Draft clause 39

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

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Draft explanatory notes clause 39

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.

Details

This information has been updated, please read Income Tax: update to - treatment of income from sporting testimonials.

This legislation confirms that all income from sporting testimonials and benefit matches for an employed sportsperson will be chargeable to tax, and liable to employee and employer National Insurance contributions. This treatment will normally be subject to an exemption of £50,000 of the income received.

Published 9 December 2015