Tax & admin Praseeda Nair · 7 September 2018
Premier League referees claim tax victory against HMRC
A group of football referees in England has won a tribunal against HMRC to earn the right to be considered self-employed and therefore entitled to a lower tax rate. HMRC had previously attempted to recover PAYE tax and National Insurance Contributions (NICs) from 60 referees some of whom officiated games in the Premier League, Championship and FA Cup on the basis that they were employees of Professional Game Match Officials Limited (PGMOL). However, PGMOL successfully argued that the group of referees should have been treated as self-employed workers.The tribunal decided the relationship between the referees and PGMOL lacked two key features of employment: mutuality of obligation (MOO) and control. In relation to three seasons between 2013-2016, employment tribunal judge, Sarah Falk, concluded that individual appointments to matches were engagements to perform the task of officiating at the match in question for a fee, and not contracts of service.
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