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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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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)).