HMRC handed red card over Premier League referee status

HMRC have been given a red card over their inaccurate classification of professional football referees as employees.

HMRC incorrectly tried to classify 60 referees of Professional Game Match Officials Limited (PGMOL) as employees, as they tried to recoup PAYE and national insurance contributions from the body.

However, the PGMOL successfully argued that the group of referees – some of whom officiated in the Premier League, Championship and FA Cup – should be treated as self-employed.

The tribunal found that the relationship between the referees and PGMOL lacked two key features of employment: mutuality of obligation, and control.