UK Tribunal Clarifies 3rd RMC Limb in Referees’ Employment Status Case
Updated
Updated · Norton Rose Fulbright · Jun 11
UK Tribunal Clarifies 3rd RMC Limb in Referees’ Employment Status Case
1 articles · Updated · Norton Rose Fulbright · Jun 11
Summary
UK First-tier Tribunal ruling 654 (TC) said professional football referees engaged by PGMOL were not determined by personal service and control alone, sharpening how courts should assess the RMC test’s third limb.
The tribunal treated that final limb as a separate, multi-factor review, focusing on ad hoc match-by-match appointments, no guaranteed work, no obligation to accept assignments, and referees’ wider primary careers.
HMRC had pointed to training, monitoring and detailed expectations, but the tribunal drew a line between employer-style control and rules imposed through the Football Association’s regulatory framework.
The case returned to the FTT after a Supreme Court remittal and reinforces that employment status disputes under IR35 still turn on fact-specific judgment rather than bright-line tests.
HMRC’s CEST tool may still offer certainty when it indicates self-employment, but the ruling underscores that binary questionnaires can miss the nuanced analysis required in borderline cases.