Section 27 of Income Tax (Earnings and Pensions) Act 2003 and Sections 13 and 14 of Income Tax (Trading and Other Income) Act 2005 impose a UK income tax charge on non-resident sportspeople’s employment and self-employment income respectively, where it is connected to a performance which takes place in the UK.
As a result non-resident sportspeople have to pay tax on the income related to their UK performance and on any UK-related endorsement income.
Find legislation in the Finance Act 2013 on legislation.gov.uk.
Further Help
HM Revenue & Customs (HMRC) has established a Commonwealth Games Helpline that deals with specific queries relating to the Commonwealth Games 2014. If you have any specific questions that have not been answered by this guidance please contact 0300 200 3704 from the UK or +44151 268 1123 for overseas callers.
For general queries please consult the additional guidance on the HMRC website or through the HMRC Contact us page.