Consultation outcome

Tax Treatment of Income from Sporting Testimonials 바카라 사이트� Proposals for Legislation

From:
HM Revenue & Customs
Published
8 July 2015
Last updated
9 December 2015 바카라 사이트� See all updates
This consultation has concluded

Read the full outcome

PDF, 170 KB, 12 pages

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Detail of outcome

The government바카라 사이트檚 response to the consultation on the taxation of income from sporting testimonials and draft legislation for employed sportspersons:

  • clarifies that this income is taxable
  • introduces a limited exemption where there is no contractual or customary right to a sporting testimonial or benefit match

Original consultation

Summary

This measure relates to the tax and National Insurance Contributions (NICs) treatment of sporting testimonials and benefit matches.

This consultation ran from
to

Consultation description

Part of HMRC바카라 사이트檚 current guidance is regarded as an extra statutory concession which is outside the scope of the Commissioners바카라 사이트� powers.

This consultation document sets out a number of different proposals for legislation to exempt some income from sporting testimonials from income tax and national insurance.

Documents

PDF, 397 KB, 17 pages

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Updates to this page

Published 8 July 2015
Last updated 9 December 2015 show all updates

  1. Summary of responses published.

  2. First published.

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