If a non-contract or amateur player receives no more than the
reasonable out of pocket expenses incurred in travelling to matches
(home or away), or cleaning and maintaining his kit, no tax
liability arises. The principles relating to voluntary workers will
apply (see
EIM71100).
However, where a payment or series of payments to a
non-contract or amateur player appears to include a clear element
of remuneration, for example appearance money, you should consider
whether there is an oral or implied contract that makes the player
an employee of the club. The Employment Status Manual (ESM)
provides guidance on the factors to be considered.
You will also need to consider whether the terms of
engagement of the player are similar to those applying to contract
players. Other matters, such as the obligations imposed on keeping
fit, training, availability for selection, times of reporting for
matches, taking of instructions from managers and other officials,
discipline and club rules and regulations generally may also be of
relevance.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
