26 Jan 2016

Consultation on the tax treatment of income from sporting testimonials

Consultation on the tax treatment of income from sporting testimonials news article image

The proposed changes will mean that income from sporting testimonials and benefit matches for an employed sportsperson will be chargeable to tax, and liable to employee and employer NICs. This treatment will be subject to an exemption of £50,000 of the income received during the testimonial year, except where there is a contractual entitlement or customary right to the sporting testimonial or benefit match.

The changes will affect employed sportspersons who receive income from a sporting testimonial or a benefit match and independent testimonial committees which may have to operate Pay As You Earn (PAYE), and deduct employee and employer National Insurance contributions (NICs) on income from a sporting testimonial or a benefit match for a sportsperson.

The final deadline for submissions on the proposals is next Wed 3 February. The Alliance has been working with members from governing bodies and player associations over the past year on this issue but it remains important that all sports organisations and individuals that are likely to be affected by the changes are aware of and respond to the consultation.

Latest News

25 Mar 2025

Open letter to Government on the impact of Pathways to Work on disabled people and activity levels across the UK

The Sport and Recreation Alliance and the physical activity sector have published an open letter to the Government on the impact of Pathways to Work on disabled people and activity levels across the UK.

Read more Arrow Right
21 Mar 2025

EDI and Governance Member Update - March 2025

Here, we seek to update you on some of the key workstreams we’re focused on, as well as provide an overview of the ways in which you, our members, can foster more inclusive, equitable, and diverse environments for your organisations, including advertising some of the training options we provide (at discount!) and job postings too.

Read more Arrow Right
14 Mar 2025

Regulation, Policies & Costs affecting Sport and Recreation

Here is an end-of-week wrap on some key workstreams we’re undertaking for you, our members, that we want to bring to your attention. It covers a number of important pieces of information for consideration or action.

Read more Arrow Right

Become a member

Joining the Sport and Recreation Alliance is pretty simple, but worthwhile!

Register now

Our Partners

Admincontrol logoAir IT logoGateley Legal logohelp me Angela logoHowden logoMarsh Sport logoSport:80 logoZellar logo93FT logo