Commentary

B5.670AA Sportspeople's image rights—overview

Business tax
Business tax | Commentary

B5.670AA Sportspeople's image rights—overview

Business tax | Commentary

Sportspeople's image rights

B5.670AA Sportspeople's image rights—overview

HMRC has published short guidance on the tax treatment of payments received by individuals, such as professional sportspeople and other celebrities, for the use of their image rights. Where payments are made to the self-employed they are taxable as professional income.

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