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:
|
Types of payment |
|
|
Signing-on fees |
|
|
Share of transfer fee |
|
|
Benefits and testimonials |
|
|
Loyalty bonuses |
|
|
Payments for representative appearances |
|
|
Termination payments |
|
|
Travelling expenses |
|
|
Travel in the performance of the duties |
|
|
The application of the Temporary Workplace rules |
|
|
Temporary Workplace Rules: Training facility |
|
|
The treatment of particular journeys |
|
|
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.
