08 May 2026
Football referees have won a lengthy dispute with HM Revenue and Customs (HMRC) over the tax treatment of match fees, bringing the nine year case to an end, at least for now.
The case centred on whether referees should be treated as employees or self-employed for tax purposes. The judgement on 1 May confirmed that referees working in the English Football League’s ‘National Group’ are not employees for individual match appointments.
HMRC had argued that certain expectations placed on referees, such as undertaking annual fitness tests and generally attending scheduled matches, pointed towards an employment relationship.
However, Professional Game Match Officials Ltd (PGMOL), which represents more than 600 officials, maintained that many referees operate on a self-employed basis. It highlighted that referees often have full-time roles outside of officiating and are not required to accept matches if they are unavailable.
The judgement may be welcomed by some, but HMRC has confirmed that it is considering its next steps, meaning the case could continue.
This case is another reminder of just how complex employment status can be, particularly in relation to off-payroll working, and why it continues to be a big risk area for pay professionals. It also highlights how the employment status is determined around real working conditions rather than contractual labels, even if using the Check Employment Status for Tax (CEST) tool. Introduced by HMRC in 2017, CEST is designed to help decide if an individual should be taxed as employed or self-employed, although it has been subject to ongoing scrutiny from industry.
To understand more clearly, the following table shows the key differences between employed and self-employed:
|
Criteria |
Employee Status |
Self-employed Status |
|
Tax Handling |
PAYE deducted by Employer |
Individual responsible for tax and NICs |
|
Work Obligation |
Less flexibility over working hours and location |
Free to accept and decline work |
|
Control |
Employer controls duties |
Individual retains control over work |
|
Income Stability |
Regular wages paid |
Variable earnings per engagement |
|
Employment Rights |
Entitled to statutory rights (e.g. statutory leave and pension) |
Limited rights (e.g. health and safety and discrimination) |
This decision does show an ongoing challenge to employment status, particularly in cases involving flexible and part-time work. For pay professionals, the message is clear: keep your employment status under regular review, especially where working arrangements are less traditional or may change over time.
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