ANSWER:

The answer may differ depending on whether the player is paid or unpaid. A paid player is classified as someone who receives Remuneration in return for playing rugby union.

Excluded Remuneration.

This assumes that the money from the sponsor goes to the rugby Club and the player receives nothing in return, other than the waiving of membership fees.

Excluded Remuneration.

This assumes that the money from the sponsor goes to the rugby Club and the player receives nothing in return, other than the waiving of membership fees.

Excluded Remuneration.

This assumes that the payment from the Club to the player is a reimbursement of costs previously paid by the player. Any additional amount would be a material benefit and as such constitute Remuneration, subject to the other provisions here within. The reimbursement should not be contingent on team success, number of appearances or any other measures.

Excluded Remuneration.

This assumes that the payment from the Club to the player is a reimbursement of costs previously paid by the player. Any additional amount would be a material benefit and as such constitute Remuneration, subject to the other provisions here within. The reimbursement should not be contingent on team success, number of appearances or any other measures.

Remuneration.

The player would now be classified as being paid.

Excluded Remuneration.

This assumes the sponsor has no connection with the Club and receives nothing from the Club for the sponsorship. Note this may still be a taxable benefit for the player and the player should obtain independent tax advice.

Excluded Remuneration.

This assumes the sponsor has no connection with the Club and receives nothing from the Club for the sponsorship. Note this may still be a taxable benefitfor the player and the player should obtain independent tax advice.

Home game/training at the Club = Remuneration.

Away game = Excluded Remuneration.

Home game/training at the Club = Remuneration.

Away game = Excluded Remuneration.

Excluded Remuneration.

When players are travelling to somewhere other than the ‘ordinary place of business’ (defined as both their home ground and usual training base), the Club paying for refreshments is not Remuneration.

The provision of a round sum, which players might (or crucially might not) spend on refreshments, is always definedas Remuneration. However, where HMRC’s benchmark scale rates for subsistence are used (link) this would not be defined as Remuneration.

Excluded Remuneration.

When players are travelling to somewhere other than the ‘ordinary place of business’ (defined as both their home ground and usual training base), the Club paying for refreshments is not Remuneration.

The provision of a round sum, which players might (or crucially might not) spend on refreshments, is always defined as Remuneration. However, where HMRC’s benchmark scale rates for subsistence are used (link) this would not be defined as Remuneration.

Excluded Remuneration.

As with the above, this will not constitute Remuneration when travelling to somewhere other than the ordinary place of business.

However, round sum provisions are always defined as Remuneration (see above).

Excluded Remuneration.

As with the above, this will not constitute Remuneration when travelling to somewhere other than the ordinary place of business.

However, round sum provisions are always defined as Remuneration (see above).

Remuneration.

Round sum travel payments are always a form of Remuneration. The Remuneration here will be the whole round sum paid. To not be classed as Remuneration for unpaid players, the travel paid must be no more than the public transport cost or 45p or less per mile if driving.

Remuneration.

Round sum travel payments are always a form of Remuneration. The Remuneration here will be the whole round sum paid.

Excluded Remuneration.

This will include the RFU insurance policies and any top up which is undertaken on behalf of the Club and its players as a whole.

Excluded Remuneration.

This will include the RFU insurance policies and any top up which is undertaken on behalf of the Club and its players as a whole.

Remuneration.

Where additional policies are taken out on behalf of a specific player/ group of players (i.e., there is an additional cost for each individual included), this will constitute Remuneration for each of those players.

Remuneration.

Where additional policies are taken out on behalf of a specific player/ group of players (i.e., there is an additional cost for each individual included), this will constitute Remuneration for each of those players.

Excluded Remuneration.

This mass provision of services is seen as a logistical alternative to the Club employing an on-site physio/doctor.

Excluded Remuneration, if the services are required as a result of playing for the Club or the performance of Club duties.

If the services are required as a result of an incident or illness unrelated to their performance of Club duties, whether Remuneration is deemed to have been paid is subject to who has access to those medical services; i.e., whether the services are provided to the Club as a whole as an alternative to a Club doctor/physio. Please see opposite.

Remuneration.

The player would now be classified as being paid.

Excluded Remuneration, if the services are required as a result of playing for or the performance of Club duties.

Remuneration, if the services are required as a result of an incident or illness unrelated to their performance of Club duties.

Remuneration.

This benefit will match the tax treatment of company cars. As such, the benefit can be quantified by using HMRC’s Company Car and Car Fuel Benefit Calculator: http://cccfcalculator.hmrc.gov.u k/CCF0.aspx.

Remuneration.

This benefit will match the tax treatment of company cars. As such, the benefit can be quantified by using HMRC’s Company Car and Car Fuel Benefit Calculator: http://cccfcalculator.hmrc.gov.uk

/CCF0.aspx.

Remuneration.

The player would now be classified as being paid.

Excluded Remuneration.

This must be an amount incidental to the social benefits associated with being part of a rugby Club and to be used by that player, rather than Remuneration in kind.

Where the facility is used to provide food and drink on a regular basis outside of training and matches then a material benefit can arise, and the player would now be classified as being paid.

Where a player receives cash payments, whatever the intended use, this will constitute Remuneration.

Excluded Remuneration.

This must be an amount incidental to the social benefits associated with being part of a rugby Club and to be used by that player, rather than Remuneration in kind.

Where the facility is used to provide food and drink on a regular basis outside of training and matches then a material benefit can arise, and the player would now be classified as being paid.

Where a player receives cash payments, whatever the intended use, this will constitute Remuneration.

Remuneration.

The player would now be classified as being paid.

The key point is whether the Club is providing its own drinks to players in relation to training and matches, or otherwise paying for players’ drinks and food.

Remuneration.

The key point is whether the Club is providing its own drinks to players in relation to training and matches, or otherwise paying for players’ drinks and food.

Remuneration.

The player would now be classified as being paid.

Whilst this will be considered Remuneration for the purposes of the Remuneration Cap, there may be some tax exemptions with regard to certain airfares, but the player and Club would need to obtain their own independent tax advice.

Remuneration.

Whilst this will be considered Remuneration for the purposes of the Remuneration Cap, there may be some tax exemptions with regard to certain airfares, but the player and Club would need to obtain their own independent tax advice.

Remuneration.

The player would now be classified as being paid.

Excluded Remuneration

provided prior written approval is received from the RFU.