NIM13309 - Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 1 - below 拢100,000
Megan is a professional footballer whose career has been ended by an injury. She had no expectation of receiving a testimonial as there was nothing in her contract and her club don바카라 사이트檛 usually offer testimonials to players whose careers end.
The testimonial match for her brings in 拢85,000 for her benefit. There will be no Class 1A charge on the proceeds as they don바카라 사이트檛 exceed the threshold of 拢100,000.