HM Revenue & Customs (HMRC) has reported £110 million in tax compliance yield from professional football in 2025–26. The tax body also opened 68 new enquiries into players, clubs and agents that year.
The figures became public on 14 October 2026. Parliament’s Treasury Committee released a letter dated 12 October from HMRC chief John-Paul Marks to its chair, Dame Meg Hillier.
What Did HMRC Report About Football Tax Enquiries?
The £110 million figure shows the value of HMRC’s tax checks. It does not mean HMRC received all that money in cash. The total can include extra tax due, tax losses stopped and gains from better tax compliance.
HMRC has had a team focused on football tax risks since 2017. Since then, over 1,400 checks and other actions have secured more than £700 million in extra revenue.
The 68 figure counts enquiries opened in 2025–26. It does not show how many cases remain open today.
The new figures cover the football sector as a whole. HMRC has not said how much came from players, clubs or agents. Nor has it linked the full sum to any one type of tax issue.
Why Did Manchester City Prompt Questions From MPs?Why Did Manchester City Prompt Questions From MPs?
On 29 September 2026, an independent Premier League commission found that Manchester City had broken financial rules. The club appealed the decision on 2 October.
Dame Meg Hillier then asked HMRC if those findings might raise tax issues. In his reply, Marks said HMRC could not discuss any one taxpayer’s affairs due to legal privacy rules.
So HMRC has not confirmed a tax enquiry into Manchester City. The £110 million figure covers the wider football sector, not that club alone.
How Can Football Agent Fees Create Tax Risks?
HMRC checks how football agents are paid. An agent may act for both a club and a player. This is known as dual representation.
HMRC says a 50/50 split of an agent’s fee cannot be used as the default. The split must match the work done for each party. Records must back it up.
When a club pays a player’s share, the payment may count as taxable pay. Income Tax, National Insurance and VAT rules may apply. A wrong split may mean more tax is due.
What Is Changing for Image Rights in April 2027?
Players can earn fees when firms use their name or image in adverts. These are called image rights payments.
The UK government plans to tax image rights payments linked to a job as employment income from 6 April 2027. Income Tax and National Insurance would apply.
This is a planned change, not a rule already in force. The plan deals with payments linked to a job, not all image rights deals.
How Can LANOP Help After HMRC’s Latest News?
The report applies most directly to football clubs, players and agents. Yet the lesson also matters to other UK firms. Tax records must show what was paid and why.
Check contracts, agent fees, payroll records and VAT treatment. Keep proof of the work done. Seek help if a payment has no clear tax basis. Wrong tax reports can lead to unpaid tax, interest and penalties.
LANOP Business & Tax Advisors helps UK firms review tax and reporting duties. Our team can assess payment records, VAT issues, and risks in contracts.
We also help firms reply to HMRC when tax checks come their way. We review facts, show clear next steps, and help prepare sound replies.
