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HMRC internal manual

Business Income Manual

Athletes: Lottery funding: Athlete Personal Awards: Introduction

The awards by UK Sport to athletes and talented sports men and women from Lottery funding (see BIM50655) should be dealt with in accordance with BIM50665 and BIM50675. For general guidance on whether the activities of an athlete or sports person amount to a trade or hobby, see BIM50605. For general guidance on the deduction of expenses, see BIM50620.

UK Sport, the British Athletes Commission and the English Institute of Sport all direct athletes to online guidance at . That site provides help in the form of question and answers, and case studies to help athletes clarify their tax position in respect of these awards, and includes reference back to these manual pages. The guidance has not been approved by HMRC and the final decision on any tax implications is between the athlete and the local tax office.