This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Tax treatment of Association footballers: loyalty bonuses

Certain clubs in the English Football League reward their players with loyalty bonuses. That is, lump sum payments to mark the completion of a specified number of years’ service. These payments are normally described as discretionary but nevertheless, constitute emoluments that are taxable as employment income (Weston v Hearn (25TC425)).