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HMRC internal manual

Employment Income Manual

Tax treatment of Association footballers: types of payment

Contract players are engaged under a contract of employment. The following types of payment made to footballers are earnings from that employment, and are normally chargeable to tax as employment income (see generally EIM00510 onwards).

  • Wages and talent money.
  • Payment of a certain amount per match.
  • Signing-on fees (but see also EIM64110).
  • Share of transfer fee (see EIM64115).
  • Some benefits (see EIM64120).
  • Loyalty bonuses (see EIM64125).
  • Payments for representative appearances (see EIM64130).
  • Certain termination payments (see EIM64135).

Other kinds of payment may also be taxable. If you come across a payment that is not covered in the specific guidance at EIM64100 onwards, refer in the first instance to the general guidance on employment income at EIM00510 onwards.