Tax of Amateur Sport winnings

[Rodg857]

I have a few questions about tax issues on amateur sports:

1- What are the issues with tax on prize money won from amateur sports in this country and abroad?

2- Does it have to be declared if someone's main income is from amateur sports, even if the person is not guaranteed to win money at sporting event?

3- If someone has to pay to enter a sporting event, do they have to pay tax on their winnings, if the prize money is of a certain amount?

4- If it is a taxable income, would it come under income tax, even if the money is not guaranteed to be won?

[JPG]

The following Inspector manual link maybe of help in determining your status:
http://www.hmrc.gov.uk/manuals/bimmanual/BIM50605.htm

It considers National Lottery Sports Fund awards for those in need. Your Q2. suggests the main source of income is amatuer sports and therefore your at a level could be deemed to be substantial by the Revenue, but you can defray expenses.
When you look at the link above, on the bottom right is menu which takes you to the BIM50600 - Athletes heading which may lead you on to other sections. Have a read of the all the sections and see if that helps.