Do footballers have to pay UK tax for appearing in games at Wembley and Hampden Park?

Normally, sports people have to pay tax based on where they've earned their winnings. And if a player is resident in the UK, they are likely to be paying UK tax on all their global earnings including endorsements.

What about EURO 2020? A requirement for host nations was that a tax exemption would be provided to players and officials taking part in the tournament. UK resident players will continue to be taxed on what they earn, but those based overseas will be taxed according to the rules where they live.

And so we have the The Major Sporting Events (Income Tax Exemption) Regulations 2021.