HMRC Ends 10-Year Referee Tax Fight, Accepting 2026 Ruling They Are Not Employees
Updated
Updated · Oxford Mail · Aug 17
HMRC Ends 10-Year Referee Tax Fight, Accepting 2026 Ruling They Are Not Employees
2 articles · Updated · Oxford Mail · Aug 17
Summary
HMRC has confirmed it will not appeal a May 2026 tribunal ruling that part-time football referees engaged match by match were not employees for tax purposes, closing a 10-year dispute with PGMOL.
The case turned on whether PAYE and National Insurance should apply to referees' match fees in the 2014/15 and 2015/16 tax years, with HMRC arguing the officials should be treated as employees.
The Supreme Court in 2024 found mutuality of obligation and a framework of control, but sent the case back for a full assessment instead of declaring the referees employees.
Azets said the outcome could become one of the most significant recent employment-status decisions, reinforcing that status depends on the overall working relationship rather than a checklist of indicators.