Some Football Referees Are Self-Employed

Following on from our earlier blog regarding an IT Consultant who won his IR35 Personal Service Company Case, the degree of control was also held to be a critical factor in another recent case determining that football referees, in charge of matches in the Championship and lower leagues, were self-employed. HMRC argued that these referees should be taxed as employees and subject to PAYE.

Interestingly, those refereeing Premier League matches are employees of the Premier League.  HMRC are expected to appeal the decision of the First Tier Tribunal.

Photo by Hayden Schiff  under the licence of Creative Commons Licence