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Official guidance
National Insurance Manual

NIM13300 · Class 1A NICs on sporting testimonials

  • NIM13301 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: what is a sporting testimonial?
  • NIM13302 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: introduction
  • NIM13303 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: contractual and non-contractual sporting testimonials
  • NIM13304 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: customary and non-customary sporting testimonials
  • NIM13305 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: charitable donations made from a sporting testimonial payment
  • NIM13306 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: reporting the Class 1 NICs liabilities arising on a sporting testimonial payment
  • NIM13307 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: testimonial arranged after sportsperson’s death
  • NIM13308 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: benefit-in-kind provided with proceeds
  • NIM13309 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 1 - below £100,000
  • NIM13310 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 2 - over £100,000
  • NIM13311 · Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: example 3 - proceeds donated to charity
  1. Class 1A NICs on sporting testimonials: contents
  2. Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: testimonial arranged after sportsperson’s death

NIM13307 | Class 1A NICs: liability for Class 1A NICs: Class 1A NICs on sporting testimonials: testimonial arranged after sportsperson’s death

From HM Revenue & Customs · National Insurance Manual

If a testimonial is arranged after the sportsperson has died (for instance, for the benefit of the deceased player’s family) no NICs liability exists.

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