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Sports Sponsorship: Tax Liability

Volume 456: debated on Wednesday 31 January 2007

To ask the Chancellor of the Exchequer what the tax liability is of overseas sportsmen and sportswomen while in the UK on their endorsement and sponsorship income. (112512)

[holding answer 30 January 2007]: If a non-resident visiting performer carries out a relevant activity in the UK, they are liable to UK income tax on all directly or indirectly connected payments, including endorsement and sponsorship income.