Policy paper

Income Tax treatment of image rights payments connected to employment

This tax information and impact note is about the tax treatment of image rights payments connected to an employment.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Income Tax: image rights payments treated as employment income

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The government will legislate to make clear that all image rights payments connected to an employment are taxable employment income. The payments will be subject to Income Tax and National Insurance contributions through PAYE, regardless of the commercial substance of the arrangement.

The measure will:

• be included in Finance Bill 2026 to 2027
• take effect from 6 April 2027