Taxation: Football

(asked on 19th July 2017) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many cases HM Revenue and Customs currently has open investigating tax payments on offshore image rights.


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 5th September 2017

Tax payments on offshore image rights is predominantly an issue in the football industry.

HM Revenue and Customs (HMRC) has a project looking at all compliance risks in football to ensure that Football Clubs, players, managers and agents pay the correct amount of tax. Since 2014-15 HMRC has brought in over £260m from tackling non-compliance in the football industry.

HMRC currently has enquiries into 38 clubs, 90 players and 13 agents.

At Spring Budget 2017 the Chancellor announced HMRC would publish guidance on Image Rights payments to clarify for all employers what tax treatment should be used for such payments. This was published on 16 August and can be found at https://www.gov.uk/guidance/tax-on-payments-for-use-of-image-rights

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