Sporting testimonial: tax-free limit

How much of a sporting testimonial's proceeds is exempt from income tax.

£100,000.00

Primary source only Act of Parliament Great Britain in force since 2015-11-25

Checked against its sources: statute verified 2026-09-21

Scope: Unchanged since the exemption was created. No GOV.UK page states the figure (the guidance and the Employment Income Manual page were read), so the record is single_source_A by design.

Current sources

Source A · LegislationIncome Tax (Earnings and Pensions) Act 2003, c. 1 s. 306B(5) ("the threshold amount is £100,000"), inserted by Finance Act 2016 Sch. 2 para. 2 with effect in accordance with Sch. 2 para. 4(1)

retrieved 2026-09-08

History

Value	From	To	Status	Sources
£100,000.00	2015-11-25	—	Primary source only	Legislation: Income Tax (Earnings and Pensions) Act 2003, c. 1 s. 306B(5) ("the threshold amount is £100,000"), inserted by Finance Act 2016 Sch. 2 para. 2 with effect in accordance with Sch. 2 para. 4(1) retrieved 2026-09-08

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.termination.sporting_testimonial_threshold
Name in the API: Sporting testimonial payments: exemption threshold
Record fields (source type · unit · jurisdiction · status): act·GBP·GB·single_source_A
Record hash (canonical JSON, SHA-256): sha256:1cb55bb8b53f299c201340aa2ef564dd01fa30178f5c37dbe92d713f214c9f34
Source snapshots (SHA-256): Legislation: sha256:31fa19a9e3274f0e1f2e1f0c93b359fbfbbeeb0cdee4a5851df0561b3bf5d2d6
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.termination.sporting_testimonial_threshold"]
Machine-readable record: /v1/figures/employment.termination.sporting_testimonial_threshold · current only: /v1/figures/employment.termination.sporting_testimonial_threshold/current

Compiler's notes

The touching note names FA 2016 Sch 2 para 4(1) for its date, which reads "on or after 25 November 2015" and "on or after 6 April 2017"; the earlier is recorded in the block as resolved. effective_from IS that earlier date, read from the archived /ukpga/2016/24/schedule/2/paragraph/4 the resolved entry pins: "the sporting testimonial was made public on or after 25 November 2015". The 6 April 2017 limb is the second condition of the same paragraph and is stated in applicability, not as the value's start.