Released 09 September 2021
HMRC have published a policy paper setting out the details of an income tax exemption for UEFA accredited individuals who are not resident in the UK and earn an income from 2021 UEFA Super Cup match.
The exemption includes those individuals whose tax residence is ‘split’ between the UK and another country in tax year 2021/222 where such income arises in the part of the year when they are not UK resident.
The scope of the exemption covers income directly related to participating in the event and income directly related to services and duties performed specifically for the event. Payers of such income will not be subject to the withholding tax obligations that would otherwise apply.
View the policy paper.