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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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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.