EIM64100 | Tax treatment of Association footballers: general: arrangement of guidance
From HM Revenue & Customs · Employment Income Manual
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.
| Page | Guidance |
|---|---|
| EIM64105 | Types of payment |
| EIM64110 | Signing-on fees |
| EIM64115 | Share of transfer fee |
| EIM64120 | Benefits and testimonials |
| EIM64125 | Loyalty bonuses |
| EIM64130 | Payments for representative appearances |
| EIM64135 | Termination payments |
| EIM64140 | Travelling expenses |
| EIM64141 | Travel in the performance of the duties |
| EIM64142 | The application of the Temporary Workplace rules |
| EIM64143 | Temporary Workplace Rules: Training facility |
| EIM64144 | The treatment of particular journeys |
| EIM64145 | 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.