In latest twist in decade old tax dispute, tribunal rules professional PGMOL football referees were not employees for tax purposes, leaving HMRC mulling possible appeal
The latest decision comes after the Supreme Court returned the case to the First Tier Tribunal for a ruling on the narrow issue of employment status under stage 3 of RMC.
Now the FTT has ruled in favour of Professional Game Match Officials Ltd (PGMOL) [2026] UKFTT 654 (TC), in a case centred around the question of employment versus service contract, and the taxable status of earnings from employment for the purposes of income tax and Class 1 National Insurance contributions (NICs).
The group of around 60 professional referees worked as Level 1 national group football referees, on a freelance basis primarily at Championship and FA Cup fixtures under the PGMOL system.
