A case on whether a company which provided football referees to the Football League and part-time referees was party to an employment relationship thereby triggering an obligation to deduct income tax and National Insurance contributions from its payments to the referees was remitted to the First-tier Tribunal to decide whether individual contracts were contracts of employment. 

The appellant company (PGMOL) provides referees and other match officials for the Premier League, FA Cup and English Football League, which all funded PGMOL. The referees to which the appeal related undertook refereeing in their spare time, typically alongside other full-time employment (‘National Group’ referees). The National Group referees were paid match fees, travel expenses, and training attendance allowances. Depending on performance during the season, they could also qualify for a share of a performance or merit payment pot.   

HM Revenue