Football referees are not employees

Professional Game Match Officials (PGMOL) provides referees and other officials for the Premier League English Football League and Football Association competitions. Some of the referees are full-time employees but most are part-time. A dispute arose as to whether the part-time referees were employees (ITEPA 2003 s 4(1)(a)).

PGMOL said there was no contract between it and the referees rather it managed the interactions between them and the competitions. There was no mutuality of obligation or control. Its role was to provide a service to the Football Association and competitions to supply referees.

HMRC said they were employees and raised determinations under Regulation 80 for PAYE and under the Social Security (Transfer of 25 Functions) Act 1999 s 8 for class 1 National Insurance.

The First-tier Tribunal allowed the taxpayer’s appeal saying the overarching contracts were not contracts of employment.

HMRC appealed.

The Upper Tribunal supported the lower tribunal. It was...