BIM50675 - Athletes: Lottery Sports Fund Athlete Personal Awards: Other schedules of charge

The standard letter of offer of an award does not require the recipient to do anything beyond:

• participating in the Performance Programme (namely a training and competition programme) submitted by the sporting body concerned, and
• complying with the requirements of the ‘Acknowledgement Opportunities Agreement’ (for example, allowing the non-exclusive use of their name, image performance and appearance in events connected with the Programme).

On this basis the schedule of charge is generally limited to Cases I/II of Schedule D as detailed in BIM50665 - BIM50670. However if in any particular case non standard documentation is received, the question of whether another source of liability arises should be considered from first principles. Contact Business Tax (Technical) for further advice on documentation.