The Major Sporting Events (Income Tax Exemption) Regulations 2016
This tax information and impact note applies to non-resident athletes competing in the 2016 London Anniversary Games and/or the 2017 World Athletics Championships.
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It also covers taxpayers whose tax residence is 鈥榮plit鈥� between the UK and another country where their income arising from the event arises in the part of the year in which the taxpayer is resident in another country.