YOUR CIPP | 7
Football referees win lengthy tax dispute with HMRC A nine-year case between HM Revenue and Customs (HMRC) and Professional Game Match Officials Ltd (PGMOL), which represents over 600 football referees, has come to an end. At least, for now. In a judgment handed down on 1 May 2026 (https://ow.ly/ jJ7w50YXw6k), it was confirmed that referees working in the English Football League’s ‘National Group’ aren’t deemed as being employees for individual match appointments. The whole case centred on whether the referees should be treated as employees or as being self-employed for tax purposes. In its argument, HMRC stated that there were certain expectations placed on the referees, such as having to take annual fitness tests and generally attending scheduled matches, which pointed towards an employment relationship. PGMOL countered, asserting that many referees operate on a self-employed basis, highlighting that they often have full-time roles outside of officiating and aren’t expected to accept matches when they’re not available. HMRC has confirmed it’s considering its next steps, so the case could potentially continue in the future. The case is a reminder of how complex employment status can be, particularly in relation to off-payroll working. It also highlights the fact that employment status is determined in relation to practical working conditions, rather than contractual labels, even if using the ‘check employment status for tax’ or ‘CEST’ tool.
Payroll News
An increase in tax scams HMRC has issued a reminder for everyone to be vigilant to scams, particularly when it comes to tax refunds. An increased number of individuals have reported being contacted by scammers who claim they’re due a tax refund. As a result, advice is being shared, stating that you should always take the time to stop and assess whether requests are genuine prior to sharing any personal information or clicking on any links. If there’s any doubt regarding the authenticity of this type of contact, don’t click on any links and report it to HMRC immediately. There’s further information on the topic of staying safe online and reporting scams to HMRC, here: https://ow.ly/7jhz50YXw36. If you wish to establish whether you’re due a tax refund, you can log into your HMRC online services account, here: https://ow.ly/ HUtH50YXw4P, or head to the HMRC app.
For your diary
5 June
Last day of tax month 2
6 June
First day of tax month 3
Last day for submitting a real time information (RTI) employer payment summary (EPS) to apply to tax month 2 Deadline for payment of pay as you earn (PAYE) and National Insurance contributions (NICs) etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
19 June
22 June
5 July
Last day of tax month 3
First day of tax month 4 P11D submission date (to both HMRC and employees) P11D(b) submission date
6 July
Last day for submitting a RTI EPS to apply to tax month 3 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
19 July (This is a weekend date)
22 July
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