SE64105 - Tax treatment of Association footballers: types of payment

"Contract" players are engaged under a contract of employment. The following types of payment made to footballers are emoluments from that employment, and are normally chargeable under Schedule E by virtue of Section 19(1)1 ICTA 1988 (see generally SE00510 onwards).

• Wages and "talent money"
• Payment of a certain amount per match
• Signing-on fees (but see also SE64110)
• Share of transfer fee (see SE64115)
• Some "benefits" (see SE64120)
• Loyalty bonuses (see SE64125)
• Payments for representative appearances (see SE64130)
• Certain termination payments (see SE64135).

Other kinds of payment may also be taxable. If you come across a payment which is not covered in the specific guidance at SE64100 onwards, refer in the first instance to the general guidance on emoluments from employment at SE00510 onwards.