EIM64100 - Tax treatment of Association footballers: general: arrangement of guidance
Association footballers are described as either contract players
or non-contract players. The terms professional and amateur are
seldom used.
A contract player serves under a written contract of service
and receives remuneration that is taxable as employment income.
Normally a non-contract player receives no payment for playing but
may receive reimbursement of actual travelling and other out-
of-pocket expenses.
The detailed guidance on this subject is arranged as
follows:
| EIM64105 | Types of payment |
| EIM64110 | Signing-on fees |
| EIM64115 | Share of transfer fee |
| EIM64120 | Benefit matches |
| EIM64125 | Loyalty bonuses |
| EIM64130 | Payments for representative appearances |
| EIM64135 | Termination payments |
| EIM64140 | Travelling expenses |
| EIM64145 | Payments to non-contract players |
Where information is needed from Rothmans Football or Non-League
Football Year Book, or The Football Association Directory, send a
request to the Centre for Research Intelligence (CRI). .
As regards payments to Rugby League and Rugby Union
footballers, see
EIM64150 onwards.
