Visas, Work Permits and Taxes: What Happens When a Footballer Moves Between UK Clubs?

Moving to a new UK club? Essential immigration, tax and registration facts for international players, agents and students

Hook: Signing for a new club in the UK can be exciting — but it immediately triggers immigration checks, a new employer relationship for your visa, player registration rules and fresh tax obligations. Miss one step and a completed transfer can be delayed, blocked by an embargo or create an unexpected tax bill. This practical guide explains, in plain language, what happens and what to do next in 2026.

Top-line summary (what must happen first)

• Confirm the club has a valid sponsor licence — the club must sponsor your Skilled Worker visa or issue a Certificate of Sponsorship (CoS).
• Obtain Governing Body Endorsement (GBE) from the FA if you are an international footballer requiring a work permit under the UK points-based system. For automation and process improvements watch for initiatives in the automation and data mesh space that aim to speed endorsement workflows.
• Complete the FIFA Transfer Matching System (TMS) process and request an International Transfer Certificate (ITC) for cross-border moves.
• Register with your national association and league (FA, EFL, PL) — registration is what makes you eligible to play.
• Arrange tax registration and payroll details — most clubs operate PAYE but you must understand residency status and global tax exposure.

Why 2026 is different: recent trends and practical implications

In late 2025 and early 2026 there has been increased regulatory emphasis on compliance across immigration, financial transparency and football governance. Expect:

• more stringent anti-money‑laundering (AML) and beneficial ownership checks on transfers and agent fees;
• faster but tighter scrutiny of Governing Body Endorsements (the FA has published clarifying guidance to reduce delays); and
• greater EFL/FA oversight on club finances, so administrative problems (files, accounts) can still trigger registration embargoes — as seen when clubs are temporarily prevented from registering players.

Step-by-step: immigration and visas

1. Which visa category applies?

Most international professional footballers need a UK work visa. The common route is the Skilled Worker visa with a Governing Body Endorsement (GBE) from the FA. Short-term trial or match-only visits may use a visitor route in limited circumstances, but these are narrowly defined and carry strict limits.

Authoritative guidance: see the UK government Skilled Worker rules (gov.uk) and the FA’s GBE guidance.

2. Club sponsor licence and Certificate of Sponsorship (CoS)

Clubs must hold a valid Home Office sponsor licence to employ non‑UK workers. The club issues a unique CoS for each foreign signing. The player uses the CoS to apply for the visa — CoS are time limited, so timing matters. If you are already in the UK on a visa tied to another sponsor (another club), the new club must issue a new CoS and you usually must apply to update your visa (sponsor change).

3. Governing Body Endorsement (GBE) and the points-based system

To qualify for FA endorsement, a player earns points for factors such as:

• senior national team appearances and FIFA ranking of that country,
• the league level and club quality the player is transferring from,
• transfer fee and salary relative to the recipient club,
• age and potential for development.

If automatic points thresholds are not met, the FA operates an exceptions panel which can award a GBE on evidence of exceptional promise. Recent FA updates in 2025—26 focused on clarifying documentation to speed decisions. For larger-scale process automation and data integration you may see models inspired by serverless data mesh workstreams.

4. Timing: how long does it take?

• FA/Governing Body Endorsement: typically days to a few weeks depending on evidence and whether an exceptions panel is needed.
• Home Office visa decision: often 3 weeks for standard applications, but premium services shorten this; delays happen in busy windows.
• FIFA TMS and ITC: for international moves this is usually done within days if TMS files are complete, but cross-border complexities can add time.

Player registration, ITC and league rules

Signing a contract does not equal registration. To play you must be registered with the FA and the relevant league (Premier League, EFL, etc.). For international transfers, the club requests an International Transfer Certificate (ITC) via FIFA’s Transfer Matching System (TMS).

Key registration points

• EFL and Premier League have specific squad registration windows and homegrown rules — clubs must submit squads and documents before deadlines.
• An administrative issue at a club (for example, late accounts) can lead to a registration embargo — even if a deal is agreed. Keep a written confirmation from the club that registration will be filed. (See the 2026 example where an EFL embargo prevented immediate registration.)
• If you move between UK clubs, the national association handles an internal transfer: no ITC across borders but the FA needs paperwork to record the switch.

Example: a club under an EFL embargo may still announce a signing, but the player cannot be registered (and therefore eligible to play) until the embargo is lifted and paperwork lodged.

Switching sponsors when moving between UK clubs

If a player on a Skilled Worker visa signs for a new UK club, the new club must issue a new CoS and you must either apply to switch sponsorship from inside the UK or, in limited cases, leave and reapply from abroad. Work with the club’s immigration officer — incomplete changes can mean you are not authorised to train or play for the new employer.

Tax: residency, PAYE, endorsements and image rights

Tax is often the most misunderstood area. Being paid in the UK usually makes you liable for UK income tax on that income, but other factors determine your wider tax position.

1. Employment income and PAYE

Clubs commonly run payroll and deduct tax and national insurance at source under PAYE. Confirm the club’s payroll start date and what will be taxed. Clubs may also pay signing-on fees or make staged payments through agents — these have tax consequences.

2. Tax residency — Statutory Residence Test (SRT)

Whether you are a UK tax resident depends on the Statutory Residence Test. Key factors include days spent in the UK (183+ days normally makes you resident), ties to the UK (family, accommodation) and your work pattern. Residency determines whether the UK taxes your worldwide income or only UK-sourced income.

Practical step: calculate expected UK days for the tax year (6 April–5 April) before you move. If you split time between countries, consider “split-year treatment” if applicable.

3. Endorsement and image-rights income

Commercial income (sponsors, image rights) may be treated differently and can be routed through a separate company — but HMRC closely scrutinises arrangements to prevent tax avoidance. In 2025–26 HMRC increased enquiries into high-value individual arrangements; get an adviser experienced in football tax.

4. Double tax treaties and foreign taxes

If you earn income outside the UK (previous club income, national team match fees), double taxation agreements (DTAs) may reduce double taxation. Agents must track sources and country rules. A specialist tax adviser should prepare a residency and DTA analysis on arrival.

Agents, intermediaries and compliance

Agents must comply with FIFA, FA and national rules. Recent regulatory focus in 2025–26 has increased due diligence demands on agents and clubs. Typical requirements:

• register with the relevant authority (check FA/EFL/FIFA current registration rules),
• disclose fees, third-party agreements and beneficial ownership on transfer paperwork,
• provide AML documentation for high-value payments and cross-border transfers.

Agents should maintain a compliance checklist and a copy of the club’s sponsor licence confirmation before finalising contracts.

Checklists: immediate actions and documents

For players

1. Confirm club has active sponsor licence and will issue CoS.
2. Ask the club to confirm they will apply for FA GBE endorsement (if needed).
3. Provide documentation: passport, international caps evidence, previous contracts, medical records for GBE/exceptions cases.
4. Register with HMRC if required and get a National Insurance number (or temporary NI reference).
5. Agree payroll start date and tax code with the club.
6. Engage a specialist tax adviser experienced with footballers.

For agents

1. Confirm regulatory status—FIFA/FA registration and any local licensing.
2. Collect and lodge all evidence for GBE points early.
3. Ensure full disclosure of fees and third-party arrangements for TMS.
4. Plan visa timing and premium services if the transfer must be completed urgently.

Common pitfalls and how to avoid them

• Assuming a past visa covers a new club: it does not. Sponsor changes require action.
• Ignoring club administrative risks: an embargo or late accounts can freeze registration—get written confirmation the club’s accounts and registrations are in order.
• Underestimating tax residency timing: accidental UK tax residency can create surprise liabilities on worldwide income.
• Delaying GBE paperwork: late or incomplete evidence forces reliance on the exceptions panel and slows the move.

Case study (practical example)

In January 2026 a League One club lifted an EFL registration embargo and quickly announced a signing. The player had passed a medical and agreed personal terms, but registration could not be completed until club accounts were filed and the embargo lifted. Agents who had prepared the player’s visa and FA endorsement paperwork ahead of time reduced delay, but the player’s eligibility to play was still held up until club compliance issues were resolved.

Lesson: agreements matter — but registration and immigration processes are legal facts that must be settled before competitive appearances.

International transfers vs internal UK moves — what's different?

International transfers require an ITC through FIFA TMS and FA endorsement for visas. Internal UK moves do not require an ITC, but they do require a new sponsor CoS and new registration with the FA and the receiving league. Both need contractual clarity and tax planning. For cross-border logistics and travel timing you may find guidance such as flight planning and priority service resources useful when scheduling applications and travel.

Student and researcher perspective: how to study these processes

Students and academics researching transfers and regulation should use official sources:

• Home Office and gov.uk pages for immigration rules and Skilled Worker guidance;
• FA and EFL regulations for player registration and GBE details;
• FIFA Transfer Matching System (TMS) and Regulations on the Status and Transfer of Players;
• HMRC guidance on the Statutory Residence Test and PAYE.

Track late 2025 and 2026 policy statements from the Home Office and FA for the latest procedural clarifications. When citing, prioritise primary documents and regulatory notices. To keep up with rapid procedural updates consider subscribing to compact newsletters hosted on pocket edge hosts or similar services.

Future predictions (how the landscape may change in 2026–27)

• further automation of GBE and TMS processes to reduce manual delays;
• heightened AML checks and transparency on agent fees and beneficial owners;
• greater alignment between immigration checks and sporting governing bodies to reduce administrative bottlenecks during windows.

Where to find official guidance (quick links)

• UK government: Skilled Worker visa and sponsor guidance — https://www.gov.uk/browse/visas-immigration
• FA: Governing Body Endorsement (GBE) guidance and player registration rules — https://www.thefa.com/
• FIFA: Transfer Matching System (TMS) and transfer regulations — https://www.fifa.com/
• HMRC: Statutory Residence Test and PAYE guidance — https://www.gov.uk/government/organisations/hm-revenue-customs

Final practical checklist before you travel or sign

1. Confirm club sponsor licence and receipt of CoS in writing.
2. Submit FA/Governing Body evidence for GBE immediately.
3. Start visa application at earliest possible time and use priority services if needed.
4. Check club accounting status and league registration policies to avoid embargo risk.
5. Register for PAYE / inform HMRC and apply for a National Insurance number if required.
6. Hire a specialist tax adviser for residency and image-rights planning.
7. Ensure agent compliance: fees disclosed, AML documents ready, TMS entries accurate.

Conclusion — what to do next

If you're a player or agent: start GBE and CoS paperwork before announcing the move; get a tax adviser involved as soon as an offer is accepted; and confirm the club’s administrative standing. If you're a student or researcher: use the primary government, FA and FIFA sources listed above and watch policy updates through 2026.

Call to action: Download our free UK transfer checklist or contact a specialist adviser through governments.info to review your visa and tax position before you sign. Early compliance prevents delays and costly mistakes.

Related Reading

• Employer Checklist: How Multicounty Care Partnerships Can Avoid Wage Violations — for employer-side payroll and compliance considerations.
• Serverless Data Mesh for Edge Microhubs: A 2026 Roadmap — background on automation and data integration relevant to GBE/TMS workflows.
• Checklist + Lead Capture Check — practical checklist templates and lead capture thinking useful for agents and compliance teams.
• Tactical Preview: West Ham vs Burnley — Press, Transition and Set‑Piece Priorities — recent football coverage and context for registration timing during windows.
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