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Tottenham Hotspur Football Club Approach To Tax

About us

Tottenham Hotspur Football Club (the ‘Club’) is one of the world's leading football clubs. The Club plays in domestic as well as European club competitions. It has business operations which include football operations, retail, ticketing, and memberships schemes along with commercial partnerships, sponsors and suppliers which operate in the UK.

Commitment to tax compliance

We are committed to paying the right amount of tax, in the right place, on a timely basis in accordance with tax law and practice in the UK. The tax contribution paid by the Club and its players is both substantial and transparent. Tax payments include but are not limited to: Employee PAYE, Employee NIC, Employer NIC, Corporation Tax and VAT.

Tax Governance

The Board recognises the importance of tax and delegates responsibility to the Operations and Finance Director with oversight from the Audit Committee.

This tax strategy statement is approved and overseen by the Board. The Operations and Finance Director, who has overall responsibility and governance of this tax strategy statement, annually provides an update to the Board to confirm compliance.

Our approach to taxation is periodically reviewed to account for changes in the market, the business, tax laws, regulation and emerging tax risks. 

Effective tax risk management and level of tax risk

Given the size of our business, tax risks will inevitably arise from time to time. The Club views tax risk management as a high priority and as such has developed preventative controls to maintain an acceptable level of tax risk.

Where applicable laws and regulations are subject to interpretation, giving rise to inevitable complexity and uncertainty, we seek appropriate assurance regarding the position taken from reputable third party advisers and HMRC.  

Responsible attitude to tax planning

The Club seeks to manage costs in relation to tax on a sustainable basis. For example, we seek to claim incentives or reliefs where they are justifiable, properly disclosed to HMRC, reviewed with appropriate levels of professional competence and meet the Club’s levels of risk criteria. We will not put in place any arrangements that are contrived or artificial.

Transparent relationship with HMRC 

We disclose all relevant facts and circumstances to HMRC on all required tax matters, in line with our commitment to compliance. We work closely with HMRC, maintaining continual dialogue in an open, honest and transparent manner, acting fairly, responsibly and with integrity.