NIM13300 - Class 1A NICs on sporting testimonials: contents

  1. NIM13301
    What is a sporting testimonial?
  2. NIM13302
    Introduction
  3. NIM13303
    Contractual and non-contractual sporting testimonials
  4. NIM13304
    Customary and non-customary sporting testimonials
  5. NIM13305
    Charitable donation(s) made from a sporting testimonial payment
  6. NIM13306
    Reporting the Class 1 NICs liabilities arising on a sporting testimonial payment
  7. NIM13307
    Testimonial arranged after sportsperson鈥檚 death
  8. NIM13308
    Benefit-in-kind provided with proceeds
  9. NIM13309
    Example 1 - below 拢100,000
  10. NIM13310
    Example 2 - over 拢100,000
  11. NIM13311
    Example 3 - proceeds donated to charity