BIM50690 - Athletes: Lottery Sports Fund Athlete Personal Awards: Employment liability

The standard letter of offer does not represent a contract of employment and the award letter does not create an ‘employment’. As such a charge as employment income will not arise.

Where exceptionally, a non-standard award appears to have been made with different terms and conditions and an Inspector thinks that an employment may exist the matter should be referred to the Status Inspector for consideration under ESM1001 onwards.