30/06/2026
⚽ Referees Ruled Self-Employed for Tax Purposes ⚽
In PGMOL v HMRC, the First-tier Tribunal concluded that professional football referees are not employees for tax purposes.
The Tribunal found that referees had significant flexibility, with no obligation to accept matches and no requirement for PGMOL to offer them. Each appointment was a separate engagement, and most referees carried out the role alongside other full-time work.
As a result, referees were deemed self-employed, meaning PAYE and employer National Insurance did not apply to match fees.
This case is a reminder that employment status depends on the overall working relationship—not just one factor.
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