A Guide To UK Tax Rules For Overseas Sports Stars
Ordinarily, those temporarily visiting the UK to carry out work duties via employment or self-employment do not suffer UK taxation – or they are at least usually protected from UK tax by a double tax treaty. This treatment does not, however, extend to sportspeople and entertainers – who are taxable in the UK on a proportion of income earned in connection with their performance in the UK.
A number of countries around the world have adopted a set of rules that sit alongside their own domestic tax legislation for visiting performers and the UK was one of the first to enforce this.
This article explores:
The UK tax rules for athletes who are not UK residents
How will UK income be calculated
What criticisms have been made against the UK’s system of taxing non-resident athletes
Tax exemptions for athletes that UK has handed out in the past
How do the tax rules for athletes around the world fare.
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Pete Hackleton is a Tax Partner in the Sports & Entertainment Group at Saffery Champness. Pete is a member of the Institute of Chartered Accountants in England and Wales and the Chartered Institute of Taxation.
James Taylor is a Senior Manager at Saffrey Champness. He joined the Sports & Entertainment Group at Saffery Champness in 2018 following a decade working at RSM in their Private Client Tax Team where he qualified as a Chartered Tax Advisor.