What a summer of sport we are having! But whilst we are enjoying so many great performances a thought for the athletes and their potential UK tax bills. For example, following Collin Morikawa's stunning victory in The Open at Royal St George's, for which he earned a cool €1.75m in prize money, HMRC will, as well as taxing his prize money, seek to collect tax on his endorsement/sponsorship income attributable to his win at the Open. If say, (as inevitably will be the case) there are success bonuses payable under any of Collin's contracts, those paid as a result of his UK Open Win will be caught. As a consequence, it is actually possible for a non UK tax resident sportsperson to find themselves in the position where their UK tax bill is higher than their UK prize money! Usain Bolt was a case in point and refused to perform in the UK if HMRC taxed him accordingly. None of this is new but it can nevertheless be very onerous and will surely only get more so whilst the economy continues to feel the effects of the coronavirus.