BIM50600 - Athletes: Contents

The following guidance concerns athletes resident in the UK. The Foreign Entertainers Unit (FEU) in Bootle is responsible for administering the specific legislation at S13 Income Tax (Trading and Other Income) Act 2005 which covers non-resident athletes and sports men and women.

This section contains the following:

1. BIM50601

   General
2. BIM50605

   Trade or hobby?
3. BIM50606

   Tax treatment of income: case studies
4. BIM50610

   Sources of income
5. BIM50615

   Service companies
6. BIM50620

   Expenses
7. BIM50625

   Timing of income
8. BIM50626

   Payments in kind
9. BIM50630

   Miscellaneous income