A retired tax inspector.?! Really intrigued about your username now ; )As far as I'm aware, professional footballers are employess of the club and should be taxed under PAYE/NIC on their earnings. As employees, they are also covered under UK employment legislation for such things as SSP, SPP, etc. It's when to get to such things as image rights, EBTs, etc, that rules become more "elastic", which causes much more interest from HMRC specialists. (I used to be one until I retired 13 years ago)