sports
providing compliance services and advice across areas including private sector collaboration and funding. We work closely with NGBs preparing for the 2012 Olympics
The haysmacintyre sports unit acts for 20 National Governing Bodies (NGB) in the UK as well as several sports related businesses and charities.
We also act for a number of sports personalities and professionals in horse racing, athletics, football and rugby.
Our NGB clients include:
- Amateur Rowing Association
- Amateur Swimming Association
- Amateur Swimming Federation of Great Britain
- Badminton Association of England
- British Canoe Union
- British Cycling Federation
- Keep Fit Association
- Royal Yachting Association
- The Fitness League
- UK Athletics
- Welsh Canoe Association
We provide compliance services (i.e. audit and tax) as well as advice across a range of areas including private sector collaboration and funding.
We are working closely with those NGBs who are preparing for the 2012 Olympics.
In our experience there have been a number of common areas for NGB's when considering employment taxes:
Employment status - It is important as an engager to correctly determine the employment status of your coaches, physiotherapists and sometimes even athletes, as this can affect the charge to tax. Do individuals work under a contract of service (employees) or under a contract for services (self-employed, independent contractor)? What the parties call their relationship may not be conclusive.
Non staff items - NGBs are often required to pass on, for example, items of clothing to staff or non staff members, or make payment to volunteers or office holders. The issue is whether there is any exposure to PAYE/NIC. Our review can identify any areas of concern or provide comfort that no liabilities arise.
Overseas individuals - NGBs often employ specialist coaches from overseas which can have a number of PAYE or NIC implications for both the organisation and the individual. We have been very successful in addressing this complex situation for a number of our clients and have successfully managed to reduce the rate of income tax originally charged.
Please visit our employer support page for more information
haysmacintyre is a business partner of the Sport and Recreation Alliance.