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:
| BIM50601 | General |
| BIM50605 | Trade/profession or hobby |
| BIM50606 | Taxation Case Studies |
| BIM50610 | Sources of income |
| BIM50615 | Service companies |
| BIM50620 | Expenses |
| BIM50625 | Timing of income |
| BIM50626 | Payments in kind |
| BIM50629 | Retirement annuity relief |
| BIM50630 | Miscellaneous income |
