Summary 

Football referees (within a ‘National Group’) were not employees of the appellant for PAYE and National Insurance contributions (NICs) purposes for the relevant tax years. 

Background 

The respondent (PGMOL, a company limited by guarantee) was funded by its three members (the FA, Premier League Ltd, and English Football League (EFL)). Its role related to the provision of referees and other officials for matches in the Premier League, FA Cup, and EFL.  

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 may also qualify for a share of a performance or merit payment pot. 

HM Revenue and