Policy paper

Income Tax: The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023

This tax information and impact note applies to non-UK residents participating or involved in the Finalissima football match.

• From: HM Revenue & Customs
• Published: 6 February 2023

Documents

The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023

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Details

This measure grants an Income Tax exemption to individuals who have been accredited by UEFA (the Union of European Football Associations) for the purposes of the Women’s Finalissima Football Match if they:

• are not resident in the UK for tax purposes
• earn income in connection with this UK-hosted match

This includes those individuals whose tax residence is split between the UK and another country in tax years 2022 to 2023 and 2023 to 2024.

Published 6 February 2023