Taxation of Golf Pro

[john15]

I wonder if someone can confirm that a golf professional is taxed just the same as any other sole trader with his expenses, tournament fees, caddying, clothing, travel etc being offset aginst any winnings? Any special rules I should know about?
Thanks for any pointers.

[Generix]

Not sure all clothing will qualify for offsetting.

Maybe the shoes and the glove would?

Not my thing, do you ever play golf in a non-professional way just for fun?

That would then rule out the equipment too I would guess?

I think the rule for offsetting is "wholly and exclusively for business use" - this is the extent of my knowledge on the subject. (Unless you are VAT registered and want to know the rules on VAT recovery of the same?)

[Incredulum]

Not my thing, do you ever play golf in a non-professional way just for fun?

That would then rule out the equipment too I would guess?

I think the rule for offsetting is "wholly and exclusively for business use" - this is the extent of my knowledge on the subject.

Not so. There would be a private use restriction. HMRC accept that something can be partly "wholly and exclusively" used - if you get what I mean.

[Generix]

Not my thing, do you ever play golf in a non-professional way just for fun?

That would then rule out the equipment too I would guess?

I think the rule for offsetting is "wholly and exclusively for business use" - this is the extent of my knowledge on the subject.

Not so. There would be a private use restriction. HMRC accept that something can be partly "wholly and exclusively" used - if you get what I mean.

I see...

So does that rule only apply to things with dual purposes which cannot be seperated, the obvious example being a suit, worn as clothing for common decency and warmth and also to look smart?

The VAT rules on this seem much simplier.

[Incredulum]

It only works on a time basis. So your car which you use partly for business and partly for work, you apportion the costs/capital allowances between allowable and non-allowable.


**Mind boggles as to how you would apportion the costs of a suit between common decency and business use.**