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Tax exemption for non-resident sportspersons

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HMRC has published two Tax Information and Impact Notes to explain regulations which will provide tax exemptions for non-UK resident individuals associated with the 2022 Birmingham Commonwealth Games and the UEFA Women’s 2022 football finals.

The Commonwealth Games Regulations will provide for an exemption from income tax on income earned in the UK by certain non-UK resident individuals in connection with the 2022 Birmingham Games. The exemption will apply to income of accredited competitors and officials for duties and services performed in the UK between 1 July and 11 August 2022 in connection with the Games.

The UEFA Women’s EURO 2022 Finals Regulations will provide a similar exemption for income received by non-UK resident accredited players and officials for duties and services performed in the UK in connection with the EURO Finals competition between 1 July and 6 August 2022.

Payers of income to non-resident sportspersons and officials will not be liable to withhold UK tax from the payments.

Both sets of regulations were laid before the House of Commons on 17 January 2022 and are expected to be formally approved in due course, before coming into force on 30 June.

Issue: 1561
Categories: News