Details

These Guidelines for Compliance (GfC) are for football agents and football clubs.

These guidelines focus on:

• HMRC’s view on dual representation contracts
• Employer Duty and VAT compliance risks for football agents’ fees and dual representation

These guidelines do not change our view of compliance risks in other taxes.

You should read these guidelines alongside HMRC’s published guidance. They are not designed to be used in isolation and you should apply these guidelines to help make informed decisions, based on individual circumstances.

Following these guidelines will help to reduce your risk of making errors, therefore reducing the risk of any penalty charges.