The purpose of the following examples is to show that the description ‘amateur’ and the amount of time spent on athletics and associated activity are not decisive in determining whether any payment received or derived from activity as an athlete is liable to tax.

The vast majority of athletes are engaged in hobby. Where the activity (i.e. athletics and all related activity including for example after dinner speaking and promotion work) is organised in a business-like manner and the athlete is seriously interested in profit the athlete is likely to be carrying on a trade (see BIM50605).

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