Introduction Background
8.As announced on 15 February 2013, any income arising to non-resident competitors from the London Anniversary Games will be exempt from UK tax. This event will be held at the Olympic Stadium, London from 26 to 28 July 2013. A similar exemption will be legislated for competitors at the Glasgow 2014 Commonwealth Games.
9.Both employment and self-employment income arising to non-UK resident accredited competitors from competing in or carrying out activities primarily to promote or support the Glasgow Commonwealth Games where they are performed during the games period will be exempt from UK income tax. This exemption only applies where the competitor holds a London Anniversary Games accreditation card in the athletes’ category which has been issued by UK Athletics Ltd.
10.This exemption will not apply to any non-resident officials, sponsors, or coaching staff who will continue to be liable to UK tax on any income which is related to participation in the event. It will not apply to any UK tax residents, including athletes, except those for whom the year is a split year and where the event falls in the overseas part of the year.