{
  "id": 15113477,
  "title": "Was the transfer window impacted by UK tax rules?",
  "url": "https://urgent.news/2026/10/17/was-the-transfer-window-impacted-by-uk-tax-rules",
  "topic": "business",
  "section": "Business",
  "published": "2026-10-17T04:00:00.000Z",
  "source": {
    "name": "City AM",
    "slug": "city-am",
    "url": "https://www.cityam.com/was-the-transfer-window-impacted-by-uk-tax-rules/"
  },
  "original_language": "en",
  "account": "The transfer window in Premier League football this summer demonstrated the league's financial clout, with nearly £3.5 billion spent on transfer fees. There were high-value transfers between Premier League clubs, a trend that contrasts with previous windows. The UK's profit and sustainability rules (PSR) have been emphasized for club-level recruitment. However, could changes in tax rules, specifically the abolition of the Remittance Basis in April 2025, deter overseas players from moving to the UK? Previously, players who played overseas games could claim relief under the Overseas Workday Relief (OWR) regime, exempting a portion of their salary from UK tax for three years and shielding non-UK income and gains from UK tax for up to 15 years. The new Foreign Income and Gains (FIG) regime, introduced in April 2025, offers a full exemption on non-UK income and gains, but it's only available for four tax years, typically lasting only three seasons. While the OWR period has been extended to four tax years, it's capped at £300,000 per year, which is a significant sum for high earners. This change might make the FIG regime less appealing for players who already have substantial wealth. For footballers, stability in their tax position is crucial, especially considering their relatively short careers. This could be a factor when non-UK players consider Premier League offers versus renegotiating with their current clubs. Additionally, for clubs acquiring players from other Premier League teams, the new tax rules might influence their decisions, particularly if the players have eyes on moving abroad after the FIG regime ends. There's also the trend of British players moving to countries with favorable tax regimes, such as Saudi Arabia and Italy. While it's unlikely that highly paid footballers will garner sympathy from the public before the Budget, could the recently introduced rules be relaxed to maintain the Premier League's global dominance, especially after the recent Manchester City case? Adam Jefferies, a director at PKF Littlejohn, discusses these implications.",
  "summary": "This summer’s transfer window again showed the purchasing power of the Premier League, with almost £3.5bn being spent on transfer fees. And, while there were players being bought from foreign teams, there was also a significant number of very high value transfers between Premier League clubs this summer, which is notable compared to previous transfer [...]",
  "key_points": [
    "UK's profit and sustainability rules (PSR) impacted Premier League transfer window.",
    "Abolition of Remittance Basis in April 2025 may deter overseas players.",
    "FIG regime's four-year exemption may be less appealing for high earners."
  ],
  "editors_take": "The shift toward a more restrictive tax regime threatens the Premier League's ability to attract elite international talent by reducing the long-term financial certainty that high earners require.",
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}