PGMOL football referees are not employees for tax purposes
Updated
Updated · Lewis Silkin · May 6
PGMOL football referees are not employees for tax purposes
12 articles · Updated · Lewis Silkin · May 6
The First-tier Tribunal held National Group referees’ match fees were not employment income, handing HMRC defeat after an eight-year case that returned from the Supreme Court.
Judges said obligations were limited and optional, referees could decline or withdraw from appointments, and PGMOL’s control was mainly regulatory under Football Association requirements rather than managerial.
The ruling may affect how businesses assess casual workers’ status and raises questions over HMRC’s CEST tool, which critics say oversimplifies mutuality and control in tax employment tests.
Could the PGMOL ruling force a rethink of how UK businesses classify their flexible workers—and is the CEST tool now obsolete?
With the tribunal branding refereeing a 'very serious hobby,' what might this mean for gig workers in other industries seeking employment protections?