Income Tax (Trading and Other Income) Act 2005 section 845J

Performance income

Section 845J defines what constitutes "performance income" for income tax purposes, covering income earned by entertainers and sportspeople from their performances and related commercial activities.

• Performance income is any income chargeable to income tax that results, directly or indirectly, from a performer carrying out a relevant activity, whether performed in the UK or elsewhere.
• A performer is any individual who gives performances of entertainment or sport, including any physical activity performed alone or with others that is or may be made available to the public.
• Relevant activities include giving a performance, participating in sound or video recordings, and any activity connected with a commercial occasion or event, including simply appearing at such an event.
• A commercial occasion or event is broadly defined to include any event where someone might receive cash or property as a result of the performer's actions, or any event designed to promote commercial sales through advertising, endorsements, sponsorship, or other promotional means.