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HMRC internal manual

Employment Income Manual

Tax treatment of Association footballers: Travel expenses: Temporary Workplace rules: The home ground

Most professional footballers are employed on fixed term contracts. A fixed term contract is a task of limited duration. In order to determine whether the ground where the club plays it’s home matches is a permanent workplace or temporary workplace you will need to consider the tests in Section 338 & 339 ITEPA 2003. The basic definition of a permanent workplace is in Section 339 ITEPA 2003 (see EIM32065). It is a place that an employee regularly attends in the performance of their duties, which is not a temporary workplace (see EIM32075). It will therefore be necessary to establish the facts to see if it is a permanent or temporary workplace. You will need to see if the following rules apply:

EIM32100 onwards The 24 month rule
EIM32125 onwards The Fixed Term Appointment Rule

When reviewing the application of these rules, you will need to consider:

  • What is meant by a period of continuous work - see EIM32080 
  • HMRC’s rule of thumb about the phrase ‘all or almost all’ - see EIM32125 
  • The importance of the phrase ‘reasonable to assume’ - see EIM32080 
  • The impact of the rule at Section 339(7) where the change in training venue does not have a ‘substantial effect’ on the footballer’s journey - see EIM32280