Policy paper

Income Tax: treatment of income from sporting testimonials

This applies to employed sportspersons who receive income from a sporting testimonial or a benefit match and the independent testimonial committees.

• From: HM Revenue & Customs
• Published: 9 December 2015

This publication was withdrawn on 18 March 2016

This information has been updated, please read Income Tax: update to - treatment of income from sporting testimonials.

Documents

Income Tax: treatment of income from sporting testimonials

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Draft clause 37

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Draft explanatory notes clause 37

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Draft clause 38

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Draft explanatory notes clause 38

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Draft clause 39

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Draft explanatory notes clause 39

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Details

This information has been updated, please read Income Tax: update to - treatment of income from sporting testimonials.

This legislation confirms that all income from sporting testimonials and benefit matches for an employed sportsperson will be chargeable to tax, and liable to employee and employer National Insurance contributions. This treatment will normally be subject to an exemption of £50,000 of the income received.

Published 9 December 2015