Market leading insight for tax experts
View online issue

Exemption for non-resident athletes

printer Mail

The Major Sporting Events (Income Tax Exemption) Regulations, SI 2016/771, provide for an income tax exemption for overseas competitors (including UK residents in the overseas part of a split year) taking part in the London Anniversary Games 2016 and the World Championships in Athletics 2017. The regulations come into force on 19 July 2016 and the exemption will be available from two days before until two days after each event.

Issue: 1318
Categories: News