Image Rights Reboot: UK Budget Pushes Player Earnings into 45% Tax Firings Line from 2027
The UK’s decision to drag image rights into the full income tax net from April 2027 looks like a small line in the Budget, but it has the potential to reshape how elite athletes are paid, and how Premier League clubs manage their salary bills.
What appears on paper as a modest £40m‑a‑year revenue measure could end up rewriting contract structures, pushing up gross salaries and tightening financial screws on clubs already living close to their regulatory limits.
The change is bigger than just football, it is framed as a reform to image rights for “sportspersons and other public‑facing individuals”, but football is where the impact and scrutiny will be most visible. That is where image rights structures are most embedded, where contracts are most complex, and where political attention on high earners is at its sharpest.
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