EIM64155 - Tax treatment of Rugby footballers: types of payment

Professional Rugby players are normally engaged under a contract of employment. The following types of payment made to professional players are taxable as employment income(see generally EIM00510 onwards).

• Wages and talent money.
• Payment of a certain amount per match.
• Signing-on fees (see EIM64160).
• Share of transfer fee (see EIM64115).
• Some benefits (see EIM64120).

Other kinds of payment may also be taxable. If you come across a payment that is not covered in the specific guidance mentioned above, or in EIM64150, refer in the first instance to the general guidance on employment income at EIM00510 onwards.