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Who this guide applies to

Find out if this guide applies to you.

Published 11 May 2026

When we say 'you' or 'professional sportsperson', we are referring to a person who makes their living by playing a professional sport as an employee. For example:

  • athletes
  • footballer
  • basketballer
  • cricketer.

This guide doesn't deal with the tax obligations of support staff, coaches, referees or umpires – see Fitness and sporting industry employees.

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