EFL Referees Ruled Self-Employed by Tribunal in HMRC Tax Dispute

English football referees working in the EFL have won a tax battle against HM Revenue & Customs after a legal battle lasting a full decade. A tribunal ruled that officials in League One, League Two and further down the pyramid are self-employed, not employees.

HMRC had been chasing Professional Game Match Officials Limited for £584,000 in unpaid taxes related to matches officiated between 2014 and 2016.

HMRC claimed the referees should be treated as payrolled staff because they were under the control of PGMOL. The tribunal found that the relationship between PGMOL and the referees did not have the defining hallmarks of employment. " The tribunal found that officials maintained other income streams and were not financially reliant on PGMOL for their livelihoods.

Referees retained the freedom to accept or turn down match assignments as they saw fit. Officials operated according to Football Association regulations rather than being directed or overseen by PGMOL in carrying out their core duties. The case specifically concerned National Group referees and assistant referees who oversee fixtures in League One, League Two and divisions below.

PGMOL has acknowledged that its Select Group officials who work Premier League and Championship matches are employees. Select Group officials are employees owing to mandatory attendance requirements for all meetings and training sessions. Self-employed status means companies avoid paying employer national insurance contributions of 15 per cent on salaries exceeding £5,000.

Self-employed individuals can claim a higher hourly rate, pay reduced national insurance contributions, and deduct expenses from their tax liability. GB News reported the distinction carries substantial financial implications. The decision does not establish legal precedent and is potentially subject to appeal.