– see also Artists and sculptors

Administration of tax

Apportionment of payments/transfers

Business profits

Charge to tax

Computation of profits

Connected payments/transfers, returns of information

Deduction for expenses

Deduction of tax at source

Endorsement income

Football players

Foreign (taxed at source)


– see also Visiting performers

Limitation of provisions to payments by persons with UK presence

Payments between non-resident companies referable to UK tournaments

Non-residents withholding tax

Olympic and Paralympic Games

Other persons receiving connected payments or transfers

Payment of tax


Due date

Excessive, claim to Revenue and Customs


Reduction, application to Revenue and Customs

Rules for calculation

Payments or transfers applicable

Relevant activity

Sponsorship payments


Tax liabilities

Testimonial matches

Trade, activities treated as

Value of transfers, calculation and grossing up