To ask the Chancellor of the Exchequer what his policy is on the taxation of the testimonial benefits of sportsmen and women; and what assessment he has made of its operation by HM Revenue and Customs in respect of (a) cricketers, (b) rugby union players and (c) rugby league players. (273711)

The treatment of the money raised at testimonial and benefit events that is received by sportsmen and women is described in HM Revenue and Customs employment income manual under the heading “Tax treatment of benefits matches and testimonials given to sportsmen and women—in particular rugby, soccer and cricket players” available at:

www.hmrc.gov.uk/manuals/eimanual/EIM64120.htm