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Draft legislation: sporting testimonial payments

This draft legislation explains simplifying the Income Tax and National Insurance treatment of payments derived from sporting testimonials.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory notes to the sporting testimonial paymentsapplication/pdf Draft legislation: sporting testimonial paymentsapplication/pdf

At a glance

TypePolicy paper

First published05 Dec 2016

Last updated05 Dec 2016

Organisations

HM Revenue & Customs

Topics

National Insurance

Source

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