The progression of the British football transfer fee record tracks the increases in the record for the highest transfer fee paid or received by British association football clubs. A transfer fee is the sum of money paid by one club to purchase the contract, and therefore the playing services, of a professional footballer. Fees are not generally formally disclosed by the clubs involved, and discrepancies can occur in figures quoted in the press. Trevor Francis, for example, is regarded as Britain's first £1m player but was officially transferred for £975,000. The generally reported figure of £1,180,000 included Value Added Tax, fees to the Football League and Francis' signing fee. Discrepancies may also occur due to deals which involve additional sums to be paid at a later date after a play