Northern Irish golf star Rory McIlroy has reportedly been left out of this year’s New Year Honours list, amid speculation that UK tax concerns played a role.

The County Down golfer had been widely expected to receive recognition following his BBC Sports Personality of the Year award and his historic achievement as the first European to complete a career Grand Slam in golf majors. McIlroy is said to be the first Sports Personality winner in nearly a decade to miss out on an honour in the same year.

As neither his representatives, HMRC or the Cabinet Office responsible for producing the honours list, were available to comment, details on the intervention remain unclear. However, reports suggest the issue may relate to McIlroy’s past investments in a controversial scheme investigated by HMRC over a decade ago.

In 2015, UK tax authorities examined investments made under the Business Premises Renovation Allowance, a programme offering up to 100 per cent tax relief on certain expenditure, amid concerns that some investors had unfairly avoided tax. McIlroy was among more than 180 individuals involved in the scheme, which aimed to regenerate areas of cities such as Liverpool, Birmingham, and Sheffield.

The programme itself was legal, and McIlroy has previously maintained he was satisfied with his involvement and did not attempt to avoid tax. The golfer was awarded an MBE following his first major win in 2011.

A Whitehall source drew parallels with Sir David Beckham, whose knighthood was delayed for several years after tax authorities raised concerns over his involvement in a similar investment scheme. Beckham eventually received his knighthood in this year’s King’s Birthday Honours.