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HMRC internal manual

Employment Income Manual

Tax treatment of Association footballers: travelling expenses

There is a tax charge when a club meets the expense incurred by a contracted Association footballer or a professional Rugby footballer in travelling between his home and the home ground. Cash payments are taxable as earnings within Section 62 ITEPA 2003 (see EIM10020). Travel vouchers are chargeable under Section 87 (see EIM16060).

As regards expenses payments to non-contract and amateur players, see EIM64145.

Guidance relating to the treatment of footballers’ travel 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