Was the transfer window impacted by UK tax rules?

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 windows. Given the Manchester City case, most people are now aware of the Premier League’s profit and sustainability rules (PSR), and it is clear that these have been relevant for recruitment at club level. However, could the abolition of the Remittance Basis in April 2025 have dissuaded overseas-based players from making the move to the UK? Old tax rules Previously, players at the top teams who played games in Europe could claim relief on those games under the Overseas Workday Relief (OWR) regime. As an example, if a player plays 10 per cent of their games overseas, then they could exempt 10 per cent of their salary from UK tax f