Financial scrums: Tax, sponsorship and contracts ahead of the Women’s Rugby World Cup 2025

As the Women’s Rugby World Cup 2025 approaches, UK players are preparing to showcase their skills on the global stage. But while fans focus on tries and tackles, there’s a parallel game off the pitch: managing income, taxes, sponsorship deals and contract negotiations. For professional women’s rugby players, understanding these financial dimensions is as important as strength and strategy on the field.

Tax planning: Navigating a complex landscape

For UK players, the tax implications of competing domestically and internationally can be complex. Many top athletes compete in the Premier 15s or take part in international tours, which can expose them to taxation in multiple jurisdictions. Just like tennis players, rugby athletes may face “source-based taxation”, meaning countries tax the income earned within their borders. This can include match fees, bonuses and sometimes a portion of sponsorship or endorsement income linked to performance.

UK residents are taxed on their worldwide income, so careful planning is essential to avoid double taxation. Fortunately, the UK has double tax treaties with many countries, which can provide relief on foreign earnings. But the rules differ depending on where matches are played and the contractual structure of overseas appearances.

Players can also reduce their UK tax liability through legitimate business expenses. Travel and accommodation, physiotherapy, training, coaching and kit costs may qualify if they’re incurred wholly and exclusively for professional purposes. It’s important to keep clear records, because discrepancies can attract scrutiny from HMRC, which could potentially deny deductions.

Sponsorship and endorsement opportunities

The growing profile of women’s rugby has created increasing sponsorship opportunities. Players can now attract deals with brands seeking to tap into rugby’s expanding audience. While exciting, these deals bring financial and tax considerations. Sponsorship contracts may involve international entities, licensing agreements or royalties, and each of these comes with their own unique tax implications.

Structuring sponsorship income effectively can prevent unnecessary tax exposure. For example, contracts routed through a UK-based company may simplify HMRC reporting, but may limit flexibility abroad. International structures, on the other hand, can optimise global tax positions – but they require careful planning to ensure compliance with UK anti-avoidance rules. These rules generally apply to UK tax residents (and long-term residents), and not necessarily foreign players, although you could still be liable for tax even if you perform in the UK for just a single day.

For players with a growing public profile, setting up an image rights company (IRC) can provide another way to manage and monetise personal brand value while complying with tax rules. Although they’re more common in men’s professional sports, IRCs are increasingly relevant in women’s rugby as the sport continues to professionalise and commercial opportunities expand.

Contracts and negotiation considerations

Unlike many team sports with long-term guaranteed contracts, professional women’s rugby careers are relatively short, and contracts often include performance-related incentives. Players therefore need to balance guaranteed income with bonuses tied to matches, tournaments or squad selection.

When negotiating contracts, you should also consider injury protection, insurance and rights to commercial earnings. A well-drafted agreement can secure both financial stability and flexibility, which is essential in a sport where injuries can suddenly transform careers.

It’s not just about what’s happening now: even the best players can fumble their long-term finances. Careers in professional women’s rugby may last only a decade or so, and income can fluctuate year to year. That’s why it’s important to plan strategically – not just through investments, retirement savings and insurance planning, but also by preparing for future roles within the sport, such as coaching, media or administration, as well as opportunities outside rugby. Thinking ahead will help keep you financially covered after the final whistle blows.

Financial planning beyond the pitch

For professional rugby players, financial planning demands just as solid a strategy as a winning play on the field. Taxes, sponsorships and contracts form an off-pitch scrum that, when managed effectively, can protect and grow income. Early, informed planning, tailored to the global nature of the sport, means players can focus on performance, not paperwork.

Working with specialists who understand the intersection of sport, tax and commercial law can make a huge difference. From securing sponsorship deals to structuring contracts and maximising deductions, the right professional advice will help players stay financially secure throughout major tournaments and beyond.

We always recommend that you seek advice from a suitably qualified adviser before taking any action. The information in this article only serves as a guide and no responsibility for loss occasioned by any person acting or refraining from action as a result of this material can be accepted by the authors or the firm.