The players however will in a lot of cases be receiving a nasty surprise when HMRC come to review their affairs. This may spoil this Christmas’ celebration if not come to bite them in 2012. Taking into account the level of fees paid to some agents to protect the player’s gross salary or fees paid by clubs, the player may well be the victim of the financial fallout and subsequently the bill. Rightly or not, most if not all clubs are well protected to make sure their own house is in order in terms of finance, accounting and taxation, after all they are a business.