Wimbledon 2026: Are international players fully prepared for UK tax?

With Wimbledon fast approaching, the world’s top tennis players will be coming to London to compete. This year’s tournament features stars such as Aryna Sabalenka, Novak Djokovic and defending champions Iga Świątek and Jannik Sinner. While the focus will be on Centre Court, there is a significant off‑court issue that many international players – and their advisers – cannot afford to overlook: UK tax exposure.

The UK tax trap for non‑resident players

Many players competing at Wimbledon spend only a short period in the UK and remain tax resident in their home jurisdictions. However, under UK tax rules, non‑UK resident sportspeople are still taxable on income earned from UK performances, including prize money.

Tournament organisers are required to deduct withholding tax at 20% before prize money is paid. While this may give a sense that UK tax obligations have been met, this is often only the starting point.

Why the headline withholding tax is not the full story

With prize money at Wimbledon reaching £3 million for singles champions, players can quickly fall into the higher UK income tax bands, paying tax at 45%. Even after deducting any relevant business expenses, the final tax bill could end up at more than £1 million for each of the winners, meaning they are required to file UK tax submissions and pay any further tax due.

Failure to file and settle the additional liability can result in high amounts of interest and penalties, exposing players to unnecessary risk, HMRC scrutiny and adverse publicity.

Beyond prize money: hidden tax exposures

Importantly, UK tax exposure does not stop at prize winnings.

For many elite players, endorsement and sponsorship income forms a significant part of their earnings. Under UK tax rules, a portion of image rights income may be attributed to UK performances – including Wimbledon. This can significantly increase the UK tax footprint, particularly for high-profile players with global commercial arrangements.

The UK’s relatively aggressive tax stance on image rights, coupled with high tax rates, has in the past prevented overseas sports stars like Rafael Nadal and Usain Bolt from coming to the UK for events, as the tax bill could have ultimately ended up costing them more than they would have generated in income.

The UK government has previously granted a “Tax Amnesty” for some sporting events in order to attract top talent, such as the 2024 UEFA Champions League Final and 2016-17 editions of the Anniversary Games in athletics. However, no such arrangement has been granted for Wimbledon.

Managing double taxation

The interaction between UK tax and a player’s home country tax system can be complex. While double tax treaties may provide relief through foreign tax credits, the position is not always straightforward and requires timely and accurate reporting in both jurisdictions.

Without careful planning, there is a risk of:

• Double taxation;
• Cash flow issues due to mismatched tax timings; and
• Increased compliance burdens.

How can we help

Early advice is key to managing liabilities, avoiding penalties and ensuring efficient reporting across multiple jurisdictions.

Contact our team today to discuss how we can support you in managing UK tax risks effectively.