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Tax considerations for e-sports players

Tax considerations for e-sports players

Key points

  • E-sports have a yearly worldwide viewership of 500 million and a projected global revenue of US$2.9bn by 2025.
  • Tax authorities around the world are now looking at the tax affairs of those involved in e-sports.
  • E-sports players can be very young but tax applies whatever the age of the player and the player may be liable to income tax and National Insurance contributions.
  • E-sports players may have different sources of income which trigger different tax considerations.
  • Particular care should be taken when a player earns prize money outside the UK to mitigate the risk of double taxation.
  • Image rights income may be subject to either corporation tax or income tax and National Insurance depending on the structure used.

E-sports (short for electronic sports) are video games that are played competitively. It is a relatively new sport but one that is growing rapidly worldwide. The growth of e-sports in recent...

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