NIM13300 - Class 1A NICs on sporting testimonials: contents

1. NIM13301

   What is a sporting testimonial?
2. NIM13302

   Introduction
3. NIM13303

   Contractual and non-contractual sporting testimonials
4. NIM13304

   Customary and non-customary sporting testimonials
5. NIM13305

   Charitable donation(s) made from a sporting testimonial payment
6. NIM13306

   Reporting the Class 1 NICs liabilities arising on a sporting testimonial payment
7. NIM13307

   Testimonial arranged after sportsperson’s death
8. NIM13308

   Benefit-in-kind provided with proceeds
9. NIM13309

   Example 1 - below £100,000
10. NIM13310

    Example 2 - over £100,000
11. NIM13311

    Example 3 - proceeds donated to charity