Many from L4 may well argue that they do not receive payment beyond travel and other approved out of pocket expenses eg kit, coats, tracksuits etc. If this wasn’t the case, are they declaring income for tax purposes. At the time of me completing the DBS form via the FA’s third party provider, I didn’t fully appreciate the impact of having to tick either Observer Paid or Observer unpaid (same for Referees), but I do now having paid £60, rather than £12. However, I am comfortable with the payment since I am conscious free of any review etc (most of my fixed payments are swallowed up by travelling expenses though there is a £10 increase for 2026/27).