HMRC, the department of the UK government responsible for tax collection, has confirmed that they are investigating 198 players from clubs in the English football league system, after they became concerned with potential tax-avoidance schemes being utilised by players and agents in relation to image rights.
Clubs and players in the UK can earn a substantial income through image rights, which are taxed at a lower rate than standard wages. However, players are not permitted to receive more than 20 per cent of their income through image rights, to ensure that the players are paying a fair amount of tax on their earnings.