BIM50600 - Athletes: contents


The following guidance concerns athletes resident in the UK. The Foreign Entertainers Unit (FEU) is responsible for administering the specific legislation at ICTA88/S555 to S558 which covers non-resident athletes and sports men and women (EM0353).

This section contains the following:



BIM50601Athletes: general
BIM50605Athletes: trade/profession or hobby
BIM50606Athletes: Athlete Taxation Case Studies
BIM50610Athletes: athlete's sources of income
BIM50615Athletes: service companies
BIM50620Athletes: expenses
BIM50625Athletes: other matters
BIM50630Athletes: miscellaneous income

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