SE64100 - 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 which is chargeable under Schedule E.
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.
| SE64105 | Types of payment |
| SE64110 | Signing-on fees |
| SE64115 | Share of transfer fee |
| SE64120 | Benefit matches |
| SE64125 | Loyalty bonuses |
| SE64130 | Payments for representative appearances |
| SE64135 | Termination payments |
| SE64140 | Travelling expenses |
| SE64145 | 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 TIDO (with effect from 1 March 2004, TIDO was renamed
the Centre for Revenue Intelligence (CRI).
As regards payments to Rugby League and Rugby Union
footballers, see
SE64150 onwards.
