Where non-resident sportspeople receive income that is connected to a performance which takes place in the UK this is subject to UK tax (section 27, ITEPA 2003, and sections 13 and 14, ITTOIA 2005).
The Chancellor has confirmed that the exemption from income tax will apply to non-UK resident sportspeople competing in the Glasgow Grand Prix 2014. This exemption will apply to income received as a result of activities carried out between 5 and 14 July 2014 to support or promote the event. This measure is in line with that previously put in place for other athletic events including the 2014 Glasgow Commonwealth games.
The exempt individuals will not need to fill out UK tax returns.