HMRC’s Investigation Into Premiership Rugby’s Image Rights Payments (LawInSport)

Following its recent investigations into football players’ employment contracts[1], it is reported that HMRC is now investigating rugby players’ contracts[2] in relation to the tax treatment of payments for image rights, and the tax treatment of agents’ fees,

In this article for LawInSport, Kelly Stricklin-Coutinho examines the issues and sets out some of the possible practical implications for the examination and treatment of image rights. Specifically she looks at:

• What is being investigated?


• How will HMRC assess the image rights payments?


• The potential connection between image rights payments and salary cap rules


• Tips for clubs and players

See LawInSport’s website to read Kelly’s article in full (subscribers only)