This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Business Income Manual

Athletes: Contents

The following guidance concerns athletes resident in the UK. The Foreign Entertainers Unit (FEU) in Bootle is responsible for administering the specific legislation at S13 Income Tax (Trading and Other Income) Act 2005 which covers non-resident athletes and sports men and women.

This section contains the following: