From Chat GPT:

Q: Do NFL players get taxed by a foreign country if they play a game overseas? For instance, if the Miami Dolphins play the Cleveland Browns in th U.K., would the players, coaches, staff, and teams have to pay any U.K. income taxes?

A: Short answer: Yes — non‑UK resident players, coaches and other paid persons performing in the UK can face UK tax on payments tied to the UK appearance (and a prorated share of some worldwide endorsement/sponsorship income). Payers may be required to withhold tax at source.

Key points - Withholding: UK payers must usually deduct withholding tax (FEU rules) at the basic rate (commonly 20%) from payments to non‑UK entertainers/sportspeople if total payments exceed the personal allowance. This can apply even if payment goes to a third‑party company.

- Taxable income: Appearance fees, match/prize bonuses, and a UK‑apportioned portion of global endorsement/sponsorship can be taxable in the UK. HMRC uses methods (e.g., relevant performance days) to apportion endorsement income.

- Final liability: If UK taxable income exceeds allowances/bands, the individual may need to file a UK self‑assessment return and pay additional tax (20/40/45% bands). Expenses can affect final tax.

- Relief/double tax: US (or other home‑country) tax credits/double tax treaty relief often reduces double taxation; typically the home country allows credit for UK tax paid.

- Teams/employers/staff: Employees temporarily working in the UK can be treated differently depending on employment status, payroll arrangements and treaties — employers may have withholding, reporting and NIC considerations. Clubs/promoters can be required to register with HMRC’s Foreign Entertainers Unit.

- Practical outcome for an NFL London game: In practice the hosting/promoting organisation and clubs handle FEU registration and withholding for appearance fees and related payments. Top-line salaries paid by a US employer that are not specifically tied to the UK appearance may often remain taxable in the US, but UK tax can apply to appearance‑related payments and apportioned endorsement income; affected individuals may need to file UK returns and claim foreign tax credits at home.

If you want, I can:

- Summarise the specific HMRC FEU rules and withholding rates, or

- Outline likely practical steps for an NFL team (payroll, registration, treaty relief, sample checklist).

However, it wouldn't surprise me if the U.S. pro sports leagues have certain agreements with foreign countries that would mitigate any taxes that would need to be paid by the players, coaches, or staff.

If anyone wants to go deeper, feel free. They make millions of dollars a year and can afford to hire lawyers and tax pros to deal with this. I don't have that luxury, so I've never really considered the question.