The move comes as an existing agreement between HMRC and football clubs on the treatment of image rights expires in time for the summer transfer window, prompting an announcement from the Chancellor that HMRC will be issuing new guidelines over these payments.

As we move towards the business end of the football season there may be more at stake than the plaudits and trophies. As recently as last December image rights payments hit the headlines as HMRC’s head of enforcement and compliance, Jennie Grainger, revealed that 43 players, 12 football clubs and eight agents were under inquiry.