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Draft regulations have been laid before the House of Commons to provide an exemption from UK income tax for specified non-resident individuals in respect of their involvement with the UEFA Euro 2020 final tournament.
The exemption applies to income arising to such individuals from their activities in the UK between 1 June and 14 July in connection with the Union of European Football Associations (UEFA) Euro 2020 matches taking place in the UK.
Non-resident players, officials and some other individuals employed by, or associated with, the participating national teams or UEFA are within the scope of the exemption as long as they have been accredited by UEFA.
The exemption is limited to income derived from the specific role for which an individual has been accredited. The regulations are expected to come into force on 31 May 2020.
