Fees to football officials

payrollpro Registered, FMAAT Posts: 427 Dedicated contributor 🌟 🐵 🌟
Hi everyone,

I thought I knew the answer to this one but having scoured the HMRC website I am now doubting my own views.

My client has processed an expenses claim from an employee which includes sums he has paid out to the referee and linesmen at a football match he organised for the company.

There is no doubt in my mind that the event was a legitimate and regular one and that the sums paid out, including the pitch fees and use of changing rooms etc, have actually been incurred so trust me on that bit but what about the tax status of the payments to the officials?

They are taxable aren't they? And given that who is responsible for accounting for them to the revenue? Can they be assumed to be self employed and if so how can my client verify that status because the normal checks don't apply?

Any help here would be most appreciated.

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