Tax treatment of Association footballers: general: arrangement of guidance
A contract player serves under a written contract of service and receives remuneration that is taxable as employment income. Normally a non-contract player receives no payment for playing but may receive reimbursement of actual travelling and other out- of-pocket expenses.
The detailed guidance on this subject is arranged as follows:
|EIM64105||Types of payment|
|EIM64115||Share of transfer fee|
|EIM64120||Benefits and testimonials|
|EIM64130||Payments for representative appearances|
|EIM64141||Travel in the performance of the duties|
|EIM64142||The application of the Temporary Workplace rules|
|EIM64143||Temporary Workplace Rules: Training facility|
|EIM64144||The treatment of particular journeys|
|EIM64145||Payments to non-contract players|
Where information is needed from Rothmans Football or Non-League Football Year Book, or The Football Association Directory, send a request to the Centre for Research Intelligence (CRI).
As regards payments to Rugby League and Rugby Union footballers, see EIM64150 onwards.