Policy paper

Draft legislation: sporting testimonial payments

This draft legislation explains simplifying the Income Tax and National Insurance treatment of payments derived from sporting testimonials.

Documents

Draft legislation: sporting testimonial payments

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory notes to the sporting testimonial payments

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

As part of the 2015 Autumn Statement, the government announced that it would be simplifying the Income Tax and National Insurance treatment of payments derived from sporting testimonials.

Update

On 2 November 2017 the government announced that the introduction of the National Insurance Contributions (NICs) Bill will be delayed.

The introduction of employer NICs on sporting testimonial payments above £100,000 will now take effect from 6 April 2019 rather than 6 April 2018.

Updates to this page

Published 5 December 2016

Sign up for emails or print this page