BIM50601 - Athletes: general

The following guidance concerns athletes resident in the UK.

Other Sports ; employees

Cricketers, footballers, rugby players and the like are employees of the club for which they play. They may, however, receive other income of the kind described below. Inspectors should always consider whether the income is properly chargeable as employment income before agreeing a computation under Case I or II of Schedule D.

Other Sports; Case I, II and VI

The following guidance deals specifically with athletes. However, when dealing with other sportsmen the guidance may help Inspectors considering whether:

• there is a trade, profession or vocation as opposed to a purely leisure pursuit or hobby, see BIM50605,
• a receipt is from a Case I or II source, see BIM50610 - BIM50615,
• a particular expenses is an allowable deduction, see BIM50620,
• a receipt is assessable Case VI, see BIM50630.