The awards by the Sports Councils to athletes and talented
sports men and women from the National Lottery Sports Fund should
be dealt with in accordance with the following guidance. For
general guidance on whether the activities of an athlete or sports
person amount to a profession or vocation see
BIM50600 onwards. For general guidance
on the deduction of expenses see
BIM50620.
The UK Sports Council has guidance notes for all athletes in
receipt of awards. These provide help in the form of question and
answers, and case studies to help athletes clarify their tax
position in respect of these awards. The notes stress that they
offer broad guidance only and that the final decision on any tax
implications is between the athlete and the local tax office.
Copies of these notes for use in Areas are held by Business Tax
(Technical).
