Policy paper

The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024

This tax information and impact note explains the Income Tax exemption for Union of European Football Associations (UEFA) accredited individuals who earn income in connection with the 2024 UEFA Champions League Final and are not a UK resident for Income Tax purposes.

• From: HM Revenue & Customs
• Published: 26 February 2024

Documents

The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations — 2024

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Details

This measure applies an Income Tax exemption for individuals who are both:

• accredited by UEFA for the purposes of the 2024 UEFA Champions League Final, where they are not a resident in the UK for tax purposes
• earning income from services and duties performed specifically for this event

Published 26 February 2024