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Income tax exemptions for major sporting events

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The following regulations provide for an exemption from income tax on income earned in the UK by certain non-UK resident accredited individuals (broadly, participants and officials) in connection with the Women’s Euro finals, the Finalissima football match and the Birmingham Commonwealth Games:

  • Major Sporting Events (Income Tax Exemption) (UEFA Women’s EURO 2022 Finals), SI 2022/489: the exemption applies to income received in relation to duties or services performed in connection with the UEFA Women’s Euro finals between 1 July 2022 and 6 August 2022.
  • Major Sporting Events (Income Tax Exemption) (Finalissima Football Match) Regulations, SI 2022/487: the exemption applies to income received in relation to activities in connection with the Finalissima football match between 28 May and 2 June 2022.
  • Major Sporting Events (Income Tax Exemption) (2022 Birmingham Commonwealth Games) Regulations, SI 2022/493: the exemption applies to income received in respect of duties or services performed in the UK between 1 July and 11 August 2022 in connection with the Birmingham Commonwealth Games.
Issue: 1574
Categories: News
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