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A Guide To UK Tax Rules For Overseas Sports Stars

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Monday, 11 July 2022 By Pete Hackleton, James Taylor

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:

  1. The UK tax rules for athletes who are not UK residents

  2. How will UK income be calculated

  3. What criticisms have been made against the UK’s system of taxing non-resident athletes

  4. Tax exemptions for athletes that UK has handed out in the past

  5. How do the tax rules for athletes around the world fare.

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Written by

Pete Hackleton

Pete Hackleton

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.

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James Taylor

James Taylor

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.

 

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