PGMOL v HMRC: A Big IR35 Lesson from the Football Pitch

After more than a decade of legal back-and-forth, Professional Game Match Officials Limited (PGMOL) has won the latest round of its long-running employment status case against HMRC. The First-tier Tribunal (FTT) ruled that a group of national football referees were self-employed for tax purposes, not employees. For HMRC, it is a significant defeat. For contractors, agencies and end-clients, it is another reminder that IR35 status is rarely decided by one factor alone.  

The Background

The case involved football referees who officiated matches while often having other jobs or occupations. HMRC argued that PGMOL should have treated them as employees, deducting PAYE tax and National Insurance. The amount at stake was reported to be around £584,000. PGMOL argued that the referees were genuinely self-employed, working on a match-by-match basis rather than as employees within an ongoing employment relationship.  

A Decade Of Appeals Already

What makes this case especially interesting is its long journey through the courts. PGMOL originally won at the FTT in 2018. HMRC appealed, and the case moved through the Upper Tribunal, Court of Appeal and Supreme Court. In 2024, the Supreme Court said that mutuality of obligation and a framework of control were present during individual match engagements. That sounded like a major boost for HMRC. But the Supreme Court did not make the final decision on employment status. Instead, it sent the case back to the FTT to look at the full picture.  

What’s Changed?

The full picture is where HMRC’s case ultimately fell short. The FTT accepted that some elements associated with employment existed. But it also looked at the wider reality of how the referees worked. The referees could decline appointments, withdraw from matches without penalty, and were not guaranteed future work. PGMOL was not obliged to offer them matches, and the referees were not obliged to accept them. Each appointment was short, separate and specific. In simple terms, this did not look like an ongoing employer-employee relationship.  

Control was also important. HMRC argued that PGMOL had enough control over the referees to point towards employment. However, the tribunal placed weight on the nature of refereeing itself. Once on the pitch, referees had real autonomy. They made decisions independently, applied the Laws of the Game, and were not being managed in the same way an employee might be during ordinary work.

Consider The Full Picture

The key message is that IR35 and employment status cannot be decided by ticking a few boxes. Mutuality of obligation matters. Control matters. Personal service matters. But none of these automatically decides the answer on its own. The tribunal had to step back and assess the whole relationship ‘in the round’. When it did, the overall picture pointed away from employment.

A Boost For Contractors

For contractors, this is refreshing. It shows that the courts are still prepared to recognise genuine self-employment, even where there is some structure, oversight or obligation during a specific engagement. That is particularly relevant for contractors working on assignments, projects, shifts or short-term engagements.

The Importance of Assessing IR35 Status For Agencies & End Clients

For end-clients and recruitment agencies, the case is also a warning. Status assessments need to be properly documented and based on the real working practices, not just contract wording or broad assumptions. A contractor can work within rules and still be self-employed. Equally, calling someone self-employed will not be enough if the reality looks like employment.

The PGMOL result does not mean every contractor is outside IR35. It does not remove the need for careful assessments. And because FTT decisions are not binding precedent, it will not automatically decide future cases. But it is persuasive, practical and highly relevant.

Conclusion

The biggest lesson? Employment status is about the whole story. HMRC may focus heavily on individual tests, but this case shows that tribunals will look at how the relationship actually operates. For contractors and businesses, that means clear contracts, genuine independence, holding contractor business insurances, accurate working practices and strong evidence remain as important as ever.