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BIM50600 | Athletes: Contents

From HM Revenue & Customs · Business Income Manual

The following guidance concerns athletes resident in the UK. The Foreign Entertainers Unit (FEU) 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:

Contents9 entries

  1. BIM50601Athletes: General
  2. BIM50605Athletes: Trade or hobby?
  3. BIM50606Athletes: Tax treatment of income - case studies
  4. BIM50610Athletes: Sources of income
  5. BIM50615Athletes: Service companies
  6. BIM50620Athletes: Expenses
  7. BIM50625Athletes: Timing of Income
  8. BIM50626Athletes: Payments in kind
  9. BIM50630Athletes: Miscellaneous income