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The question whether professional sportspersons are liable in respect of receipts from 'benefit matches' and testimonials has long presented difficulty, particularly in the absence of regularity in the payments and of clear expectation of the payments. Such receipts will be assessable as earnings if there is a contractual right to receive them, or if the payments 'though not obligatory, are expected, are generally asked for, and are usually accorded'¹. In other words, where there is no entitlement to the benefit and it is not customary to receive such a benefit, the proceeds are not treated as earnings within what is now ITEPA 2003, s 62. The situation was governed by HMRC guidance, described below², but following the Wilkinson case (see A5.702) HMRC decided that the treatment was beyond their discretionary powers. As a result, the situation is now governed by statute, which applies where a sporting testimonial was made public on or after 25 November 2015 and the related events or activities take place on or after 6 April 2017³.