EIM64105 | 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 earnings from that employment, and are normally chargeable to tax as employment income (see generally EIM00510 onwards).

• Wages and talent money.

• Payment of a certain amount per match.

• Signing-on fees (but see also EIM64110).

• Share of transfer fee (see EIM64115).

• Some benefits (see EIM64120).

• Loyalty bonuses (see EIM64125).

• Payments for representative appearances (see EIM64130).

• Certain termination payments (see EIM64135).

Other kinds of payment may also be taxable. If you come across a payment that is not covered in the specific guidance at EIM64100 onwards, refer in the first instance to the general guidance on employment income at EIM00510 onwards.