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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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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  
     
EIM64110 Signing-on fees  
EIM64115 Share of transfer fee  
EIM64120 Benefits and testimonials  
EIM64125 Loyalty bonuses  
EIM64130 Payments for representative appearances  
EIM64135 Termination payments  
EIM64140 Travelling expenses  
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.