An artiste or athlete who is a resident of Hungary and who
exercises his profession in the United Kingdom will not be taxable
here on his earnings for any tax year in which his United Kingdom
gross earnings (including any reimbursed expenses) do not exceed
£8,000 or the equivalent in Hungarian forints.
Where such an artiste or athlete performs his activities in
the United Kingdom under a cultural agreement between the United
Kingdom and Hungary, he will be exempt from United Kingdom tax on
his earnings, notwithstanding that they may exceed £8,000 or
their Hungarian equivalent.
Although Article 17 refers to “athletes”, it is
not restricted to those performing in track and field athletics but
applies to sportsmen generally.
