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Summer sports exemptions

24 January 2022
Issue: 4825 / Categories: News

An exemption will apply to individuals who have been accredited by the organising committee of the Commonwealth Games for the purposes of the 2022 Birmingham Commonwealth Games if they are not resident in the UK for tax purposes and earn income in connection with this competition.

The government has granted a similar exemption to non-UK resident competitors, officials and other designated individuals who have been accredited by the Union of European Football Associations and earn income in connection with the UK-hosted Women’s EURO 2022 finals tournament matches.

For both events, the exemption applies to individuals whose tax residence is split between the UK and another country in 2022-23, where such income arises in the part of the year when they are not UK resident.

 

 

Issue: 4825 / Categories: News
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