SE64140 - Tax treatment of Association and Rugby footballers: travelling expenses

There is a chargeable emolument where a club meets the expense incurred by a contracted Association footballer or a professional Rugby footballer in travelling between his home and the home ground. Cash payments are chargeable under Section 19(1)1 ICTA 1988 (see SE10020). Travel vouchers are chargeable under Section 141 (see SE16060).

As regards expenses payments to non-contract and amateur players, see SE64145.