Administration of tax

Apportionment of payments/transfers

Charge to tax

Computation of profits

Connected payments/transfers, returns of information

Deduction for expenses

Double taxation relief

Football players


– see also Visiting performers

Limitation of provisions to payments by persons with UK presence

Payment of tax

Payments between non-resident companies referable to UK tournaments

Non-resident, foreign income

Non-residents withholding tax

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