BIM50600 - Athletes: Contents

»Ê¹ÚÌåÓýapp following guidance concerns athletes resident in the UK. »Ê¹ÚÌåÓýapp Foreign Entertainers Unit (FEU) in Bootle is responsible for administering the specific legislation at S13 Income Tax (Trading and Other Income) Act 2005 which covers non-resident athletes and sports men and women.

This section contains the following:

  1. BIM50601
    General
  2. BIM50605
    Trade or hobby?
  3. BIM50606
    Tax treatment of income: case studies
  4. BIM50610
    Sources of income
  5. BIM50615
    Service companies
  6. BIM50620
    Expenses
  7. BIM50625
    Timing of income
  8. BIM50626
    Payments in kind
  9. BIM50630
    Miscellaneous income