Policy paper

The Major Sporting Events (Income Tax Exemption) Regulations 2016

This tax information and impact note applies to non-resident athletes competing in the 2016 London Anniversary Games and/or the 2017 World Athletics Championships.



It also covers taxpayers whose tax residence is ‘split’ between the UK and another country where their income arising from the event arises in the part of the year in which the taxpayer is resident in another country.

Published 21 July 2016