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HMRC blows the whistle on football players' image rights deals
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HMRC reaps £73m from football tax clampdown

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A freedom of information request from accountants UHY Hacker Young confirmed that HMRC investigated 246 professional footballers during the 2019/20, up from 87 the previous year. 

13th Aug 2020
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The main focus of the tax department clampdown was on revenue from image rights that are used to supplement players’ contractual wages.

In addition, the tax affairs of 25 clubs and 55 agents were put under the spotlight in a campaign that yielded £73m from the industry. In some cases, UHY Hacker Young partner Elliott Buss suggested that HMRC had evidence that the commission agents earned on player transfers were not being declared properly.

Image rights

Image rights have been a tax flashpoint for many years, culminating in a 2017 tax tribunal case involving Hull City Tigers FC and their Brazilian left back, Geovanni. The Rangers FC tax case that ultimately saw the former Scottish champions liquidated and relegated to the second division in 2013 also involved revenue from players’ image rights that were paid into a separate employee benefits trust.

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