Football contracts aren’t just about weekly wages.
A big part of a player’s earnings can come from image rights.

Understanding image rights is key for players, agents, and clubs in the UK.

What Are Image Rights?

Image rights allow a player to control the commercial use of their name, likeness, and personal brand.

They cover:

• Name, face, and signature
• Voice and social media presence
• Endorsements, merchandising, and sponsorship deals

Why it matters: Image rights let players monetise their brand off the pitch.

How Image Rights Are Structured

Direct Licence

• Player licences image directly to club or sponsor.
• Simple but less tax-efficient.

Image Rights Company (IRC)

• Player sets up a limited company holding their image rights.
• IRC licenses rights to clubs and sponsors, receives payments, and pays corporation tax (25%).
• Player draws income as salary or dividends, separating commercial income from wages.

Why Clubs Pay for Image Rights

Clubs use image rights for:

• Advertising campaigns and merchandise
• Sponsorship deals
• Marketing and promotions

Benefits for clubs:

• Legal clarity for using player images
• Avoid conflicts with personal sponsors
• Better budgeting of wages and marketing costs

UK Tax and HMRC Guidance

• Payments must reflect real commercial value.
• Evidence required: campaigns, appearances, sponsorship deals.
• Payments that resemble salary may be reclassified for PAYE and National Insurance.
• Typical market practice: image rights payments 10–15% of total player package.
• HMRC usually accept Stage 1 Cap of 15% payment and on application Stage 2 Cap 20% + on a case by case basis.

Recent Changes (April 2025)

• Remittance basis abolished for new UK residents.
• Replaced by a 4-year Foreign Income and Gains (FIG) regime.
• Offshore image rights companies carry higher tax risk.
• UK-based IRCs with clear commercial substance are safer.

Benefits for Players

• Separate commercial income from wages
• Control personal brand and endorsements
• Deduct business expenses like marketing or agents
• Flexible timing of drawings
• Protect against misuse by clubs or third parties

Key Points to Consider as Football Agents

• Image rights = commercial value of the player, not performance.
• Proper structure, contracts, and evidence are essential for HMRC compliance.
• Offshore arrangements are risky; UK-based IRCs are now preferred.
• Agents must understand image rights to protect clients and maximise revenue.

If you’re serious about becoming a football agent, this is your roadmap.

Join our next Football Agent Exam Training or learn how to work in the business with our Football Agent Essentials course and Football Agent Business Mentorship.

We show you the business, not just the theory.

Let’s help you earn from the game — the right way.

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