I doubt it's the players who will be persued by HMRC, it will be clubs that they go after for any shortfall in income tax & NI contributions.

IIRC the tax position of image rights was mentioned as one of the reasons that Rovers' accounts were filed late last year as they were waiting for clarification from HMRC

I think we have all wondered how Warrington can have the players they have.

Why should I care? I pay my taxes so won't lose any sleep over anyone else paying their fair share

But everyone else bar Crusaders and Wakefield filed on time, some specifically mentioning the players image rights issue in the notes to the accounts (Leeds and Wigan at least). So not a reason not to file.