Background
7.As announced by the Chief Secretary to the Treasury on 26 January 2012, any income arising to non-resident competitors from the 2014 Commonwealth Games will be exempt from UK tax. A similar exemption will be provided for non-resident competitors in the 2013 London Anniversary Games.
8.Both employment and self-employment income arising to non-UK resident accredited competitors from competing in or carrying out activities primarily to promote or support the Glasgow 2014 Commonwealth Games where they are performed during the games period will be exempt from UK income tax. This exemption only applies where the competitor holds a Glasgow 2014 accreditation card in the athletes’ category which has been issued by Glasgow 2014 Ltd.
9.The exemption will not apply to any non-resident officials, sponsors, or coaching staff who will continue to be liable to UK tax on any income which is related to their participation in the event. It will not apply to any UK tax residents, including athletes, except those for whom the year is a split year and where the event falls into the overseas part of the year.
