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The “remove NI contributions from sporting testimonials” Bill

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The purpose of the Bill is to make amendments to the National Insurance (NI) treatment of termination awards and income from sporting testimonials.

Termination awards are payments received in connection with the termination of a person’s employment. Sporting testimonials are matches often held to mark the end of a sportsperson’s playing career, the proceeds from which are paid over to the sportsperson.


The Bill will align the way these income sources are charged National Insurance contributions (NICs) with the way they are subject to income tax. These provisions were included in a draft National Insurance Contributions Bill, published in December 2016.


This Bill was introduced by the Chancellor, Philip Hammond MP.

Other Arguments

This Bill is correcting an anomaly in the tax laws, and is unlikely to be controversial.

How to get involved

Contact your MP.

If I don’t act, will it go through?

This is a Government Bill, so is likely to become law.