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 which covers non-resident athletes and sports men and women.
This section contains the following:
Contents9 entries
- BIM50601Athletes: General
- BIM50605Athletes: Trade or hobby?
- BIM50606Athletes: Tax treatment of income - case studies
- BIM50610Athletes: Sources of income
- BIM50615Athletes: Service companies
- BIM50620Athletes: Expenses
- BIM50625Athletes: Timing of Income
- BIM50626Athletes: Payments in kind
- BIM50630Athletes: Miscellaneous income