NIM13301 | Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: what is a sporting testimonial?

A sporting testimonial is a one-off event, or a series of related events, commonly held for the benefit of a sportsperson who has played for a certain sporting club for a long time, though they may be held for other purposes, such as the sportsperson coming to the end of their playing career or their playing career being cut short by injury.

The testimonial generally takes place to raise monies for the benefit of the sportsperson. In some cases, the sportsperson may choose to donate some, (or all) of the proceeds raised by their testimonial to charitable causes.

A sporting testimonial only applies to a sportsperson. A groundsman or a coach can be awarded a testimonial but won’t be able to benefit from the thresholds in this legislation.