Policy paper

Income Tax: The Major Sporting Events (Income Tax Exemption) (2022 Birmingham Commonwealth Games) Regulations 2022

This tax information and impact note is about a tax exemption for certain people involved with the 2022 Birmingham Commonwealth Games.

• From: HM Revenue & Customs
• Published: 18 January 2022

Documents

The Major Sporting Events (Income Tax Exemption) (2022 Birmingham Commonwealth Games) Regulations 2022

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Details

The exemption applies to non-UK resident competitors, officials and other designated individuals who have been accredited by the Organising Committee of the Commonwealth Games, and earn income in connection with the 2022 Birmingham Commonwealth Games.

This includes those individuals whose tax residence is split between the UK and another country in tax year 2022 to 2023, where such income arises in the part of the year when they are not UK resident.

Published 18 January 2022