• Former Manchester United and England player Bobby Charlton, left, presents Wayne Rooney with a golden boot trophy after Rooney broke Charlton's goal-scoring record, ahead of the Euro 2016 qualifying match between England and Estonia at Wembley in London on October 9, 2015. The former Manchester United captain ended his illustrious playing career to take up a job as full-time manager of Championship club Derby County with a contract up until 2023. AP
    Former Manchester United and England player Bobby Charlton, left, presents Wayne Rooney with a golden boot trophy after Rooney broke Charlton's goal-scoring record, ahead of the Euro 2016 qualifying match between England and Estonia at Wembley in London on October 9, 2015. The former Manchester United captain ended his illustrious playing career to take up a job as full-time manager of Championship club Derby County with a contract up until 2023. AP
  • Manchester United's players and Wayne Rooney with the trophy after the Europa League final against Ajax at the Friends Arena in Solna outside Stockholm on May 24, 2017. AFP
    Manchester United's players and Wayne Rooney with the trophy after the Europa League final against Ajax at the Friends Arena in Solna outside Stockholm on May 24, 2017. AFP
  • Manchester United manager Alex Ferguson substitutes Wayne Rooney against Newcastle United during a Premier League match at St James' Park on January 4, 2012. AFP
    Manchester United manager Alex Ferguson substitutes Wayne Rooney against Newcastle United during a Premier League match at St James' Park on January 4, 2012. AFP
  • Manchester United striker Wayne Rooney celebrates scoring the opening goal during the Premier League match against West Ham United at Old Trafford on September 27, 2014. AFP
    Manchester United striker Wayne Rooney celebrates scoring the opening goal during the Premier League match against West Ham United at Old Trafford on September 27, 2014. AFP
  • England striker Wayne Rooney celebrates scoring his team's second goal during the international friendly match between Scotland and England at Celtic Park in Glasgow on November 18, 2014. AFP
    England striker Wayne Rooney celebrates scoring his team's second goal during the international friendly match between Scotland and England at Celtic Park in Glasgow on November 18, 2014. AFP
  • Leicester City's Danish goalkeeper Kasper Schmeichel comes out to punch the ball as Everton striker Wayne Rooney jumps during the Premier League match at Goodison Park in Liverpool on January 31, 2018. AFP
    Leicester City's Danish goalkeeper Kasper Schmeichel comes out to punch the ball as Everton striker Wayne Rooney jumps during the Premier League match at Goodison Park in Liverpool on January 31, 2018. AFP
  • Manchester United's Wayne Rooney holds up the trophy after beating Chelsea in the Champions League final at the Luzhniki stadium in Moscow on May 21, 2008. AFP
    Manchester United's Wayne Rooney holds up the trophy after beating Chelsea in the Champions League final at the Luzhniki stadium in Moscow on May 21, 2008. AFP
  • Manchester United's Wayne Rooney celebrates after scoring his second goal against Portsmouth during their Premier League match at Old Trafford in Manchester on February 26, 2005.AP
    Manchester United's Wayne Rooney celebrates after scoring his second goal against Portsmouth during their Premier League match at Old Trafford in Manchester on February 26, 2005.AP
  • Manchester United players Rio Ferdinand and Wayne Rooney hold the Premier League trophy after their match against Wigan Athletic at The JJB Stadium in Wigan, on May 11, 2008.AFP
    Manchester United players Rio Ferdinand and Wayne Rooney hold the Premier League trophy after their match against Wigan Athletic at The JJB Stadium in Wigan, on May 11, 2008.AFP
  • Everton striker Wayne Rooney crosses the ball during the Premier League match against Burnley at Goodison Park on October 1, 2017. AFP
    Everton striker Wayne Rooney crosses the ball during the Premier League match against Burnley at Goodison Park on October 1, 2017. AFP
  • England striker Wayne Rooney gives a thumbs-up as he replaces teammate Michael Owen in their opening round Group B World Cup match against Trinidad and Tobago at Nuremberg's Franken Stadium on June 15, 2006. AFP
    England striker Wayne Rooney gives a thumbs-up as he replaces teammate Michael Owen in their opening round Group B World Cup match against Trinidad and Tobago at Nuremberg's Franken Stadium on June 15, 2006. AFP
  • Manchester United's Wayne Rooney scores against Manchester City during a Premier League match at Old Trafford on December 9, 2006. AFP
    Manchester United's Wayne Rooney scores against Manchester City during a Premier League match at Old Trafford on December 9, 2006. AFP
  • England striker Wayne Rooney holds an award for 'England Player of the Year' at The Grove Hotel, in Hertfordshire, on March 1, 2010. AFP
    England striker Wayne Rooney holds an award for 'England Player of the Year' at The Grove Hotel, in Hertfordshire, on March 1, 2010. AFP
  • Manchester United striker Wayne Rooney jumps to control the ball during the Premier League match against Manchester City at the City Of Manchester Stadium on April 17, 2010. AFP
    Manchester United striker Wayne Rooney jumps to control the ball during the Premier League match against Manchester City at the City Of Manchester Stadium on April 17, 2010. AFP
  • Manchester United striker Wayne Rooney scores his side's second goal during the Premier League match against Manchester City at Old Trafford on February 12, 2011. AFP
    Manchester United striker Wayne Rooney scores his side's second goal during the Premier League match against Manchester City at Old Trafford on February 12, 2011. AFP
  • Manchester United's new signing Wayne Rooney poses for photographers at Old Trafford on September 1, 2004. AFP
    Manchester United's new signing Wayne Rooney poses for photographers at Old Trafford on September 1, 2004. AFP
  • Manchester United's Wayne Rooney celebrates with teammates after scoring his team's second goal against Bolton Wanderers at The Reebok Stadium on October 28, 2006. Action Images
    Manchester United's Wayne Rooney celebrates with teammates after scoring his team's second goal against Bolton Wanderers at The Reebok Stadium on October 28, 2006. Action Images
  • Wayne Rooney celebrates scoring Manchester United's first goal against Liverpool during a Premier League match at Old Trafford on March 21, 2010. Action Images
    Wayne Rooney celebrates scoring Manchester United's first goal against Liverpool during a Premier League match at Old Trafford on March 21, 2010. Action Images
  • Manchester United's Wayne Rooney lifts the trophy after his team beat Chelsea in the Champions League final at the Luzhniki Stadium in Moscow on May 21, 2008. Action Images
    Manchester United's Wayne Rooney lifts the trophy after his team beat Chelsea in the Champions League final at the Luzhniki Stadium in Moscow on May 21, 2008. Action Images
  • Wayne Rooney celebrates scoring the second goal for Manchester United in the Premier League match against Manchester City on February 12, 2011. Action Images
    Wayne Rooney celebrates scoring the second goal for Manchester United in the Premier League match against Manchester City on February 12, 2011. Action Images
  • Derby County manager Wayne Rooney. Action Images
    Derby County manager Wayne Rooney. Action Images
  • Derby County's Wayne Rooney celebrates after scoring against Fulham during a Championship match at Pride Park in Derby on February 21, 2020. Action Images
    Derby County's Wayne Rooney celebrates after scoring against Fulham during a Championship match at Pride Park in Derby on February 21, 2020. Action Images
  • Manchester United's Wayne Rooney controls the ball during a Premier League match against Liverpool at Old Trafford on March 23, 2008. AP
    Manchester United's Wayne Rooney controls the ball during a Premier League match against Liverpool at Old Trafford on March 23, 2008. AP
  • England's Wayne Rooney celebrates after scoring his side's first goal during the group D World Cup match against Uruguay at the Itaquerao Stadium in Sao Paulo, Brazil, on June 19, 2014. AP
    England's Wayne Rooney celebrates after scoring his side's first goal during the group D World Cup match against Uruguay at the Itaquerao Stadium in Sao Paulo, Brazil, on June 19, 2014. AP
  • Referee Horacio Elizondo issues a red card to England's Wayne Rooney in the World Cup quarter-final match between England and Portugal in Gelsenkirchen, Germany on July 1, 2006. AP
    Referee Horacio Elizondo issues a red card to England's Wayne Rooney in the World Cup quarter-final match between England and Portugal in Gelsenkirchen, Germany on July 1, 2006. AP
  • Manchester United's Cristiano Ronaldo celebrates his goal with teammate Wayne Rooney against Lyon during their Champions League match at Old Trafford on March 4, 2008. AP
    Manchester United's Cristiano Ronaldo celebrates his goal with teammate Wayne Rooney against Lyon during their Champions League match at Old Trafford on March 4, 2008. AP
  • Manchester United's Wayne Rooney in action during a Premier League match against West Bromwich Albion at Old Trafford on March 11, 2012. AP
    Manchester United's Wayne Rooney in action during a Premier League match against West Bromwich Albion at Old Trafford on March 11, 2012. AP
  • Manchester United's Wayne Rooney jokes with his manager Alex Ferguson during a training session at the Stade de France stadium, outside Paris on November 1, 2005. AP
    Manchester United's Wayne Rooney jokes with his manager Alex Ferguson during a training session at the Stade de France stadium, outside Paris on November 1, 2005. AP
  • England's Wayne Rooney, right, tussles with Buruk Okan of Turkey, during their Euro 2004 championship qualifying game in Sunderland on April 2, 2003. AP
    England's Wayne Rooney, right, tussles with Buruk Okan of Turkey, during their Euro 2004 championship qualifying game in Sunderland on April 2, 2003. AP
  • Manchester United's Wayne Rooney gestures toward referee Kim Milton Nielsen after receiving a yellow card and soon after a red one for his reaction during a Champions League match against Villarreal in Villarreal, Spain on September 14, 2005. AP
    Manchester United's Wayne Rooney gestures toward referee Kim Milton Nielsen after receiving a yellow card and soon after a red one for his reaction during a Champions League match against Villarreal in Villarreal, Spain on September 14, 2005. AP
  • Wayne Rooney speaks during a press conference at Pride Park Stadium in Derby on August 6, 2019 after he agreed a deal to become a player-coach. AFP
    Wayne Rooney speaks during a press conference at Pride Park Stadium in Derby on August 6, 2019 after he agreed a deal to become a player-coach. AFP
  • Manchester United's Wayne Rooney shows his frustration after missing a shot against Birmingham City during their Premier League match at Old Trafford on March 26, 2006. AFP
    Manchester United's Wayne Rooney shows his frustration after missing a shot against Birmingham City during their Premier League match at Old Trafford on March 26, 2006. AFP
  • Manchester United's Wayne Rooney in action at Old Trafford. PA
    Manchester United's Wayne Rooney in action at Old Trafford. PA
  • Everton's Wayne Rooney celebrates scoring his side's third goal of the game during a Premier League match at Goodison Park, Liverpool on December 18, 2017. PA
    Everton's Wayne Rooney celebrates scoring his side's third goal of the game during a Premier League match at Goodison Park, Liverpool on December 18, 2017. PA
  • Manchester United's Wayne Rooney scores his side's second goal against West Ham on February 23, 2010. PA
    Manchester United's Wayne Rooney scores his side's second goal against West Ham on February 23, 2010. PA
  • Manchester United's Wayne Rooney celebrates after scoring during a Premier League match on October 18, 2008. PA
    Manchester United's Wayne Rooney celebrates after scoring during a Premier League match on October 18, 2008. PA
  • Manchester United and England player Wayne Rooney poses with his new boots during a photocall at Old Trafford on April 25, 2006. PA
    Manchester United and England player Wayne Rooney poses with his new boots during a photocall at Old Trafford on April 25, 2006. PA
  • Manchester United's Wayne Rooney (left) lifts the FA Cup trophy after the Emirates FA Cup Final at Wembley Stadium on May 21, 2016. PA
    Manchester United's Wayne Rooney (left) lifts the FA Cup trophy after the Emirates FA Cup Final at Wembley Stadium on May 21, 2016. PA
  • England's Wayne Rooney is sent off after stamping on Portugal's Alberto Ricardo Carvalho during the quarter-final of the FIFA World Cup in Gelsenkirchen, Germany on July 1, 2006. PA
    England's Wayne Rooney is sent off after stamping on Portugal's Alberto Ricardo Carvalho during the quarter-final of the FIFA World Cup in Gelsenkirchen, Germany on July 1, 2006. PA
  • Derby County's Wayne Rooney arrives for the English FA Cup fourth round match between between Northampton Town and Derby County at the Sixfields Stadium in Northampton on January 24, 2020. AFP
    Derby County's Wayne Rooney arrives for the English FA Cup fourth round match between between Northampton Town and Derby County at the Sixfields Stadium in Northampton on January 24, 2020. AFP
  • England's Wayne Rooney during a press conference at Mittelbergstadion, Buhlertal in Germany on June 28, 2006. PA
    England's Wayne Rooney during a press conference at Mittelbergstadion, Buhlertal in Germany on June 28, 2006. PA
  • Everton's Wayne Rooney celebrates after scoring the winning goal against Portsmouth during a Premier League match at Goodison Park on February 28, 2004. PA
    Everton's Wayne Rooney celebrates after scoring the winning goal against Portsmouth during a Premier League match at Goodison Park on February 28, 2004. PA
  • Everton striker Wayne Rooney celebrates after signing a contract with the club on January 17, 2003. PA
    Everton striker Wayne Rooney celebrates after signing a contract with the club on January 17, 2003. PA
  • England's Wayne Rooney celebrates after scoring his side's second goal against Liechtenstein, during their group seven Euro 2004 qualifier at Old Trafford on September 10, 2003. PA
    England's Wayne Rooney celebrates after scoring his side's second goal against Liechtenstein, during their group seven Euro 2004 qualifier at Old Trafford on September 10, 2003. PA
  • Manchester United's Wayne Rooney with the PFA Young Player of the Year Award he received at the Grosvenor House Hotel in London on April 23, 2006. PA
    Manchester United's Wayne Rooney with the PFA Young Player of the Year Award he received at the Grosvenor House Hotel in London on April 23, 2006. PA
  • New Manchester United signing Wayne Rooney poses for photographers alongside manager Sir Alex Ferguson on September 01, 2004. PA
    New Manchester United signing Wayne Rooney poses for photographers alongside manager Sir Alex Ferguson on September 01, 2004. PA

From Everton wondergoal against Arsenal to records for Manchester United and England – Wayne Rooney's remarkable career in pictures


  • English
  • Arabic

Former Everton, Manchester United, DC United, and England striker Wayne Rooney called time on his playing career on Friday.

The 35-year-old made the decision to hang up his boots after being confirmed as the full-time manager of Championship side Derby County, for whom he was already a player-coach and then interim manager.

After bursting on to the scene as a precocious teenager at Everton, Rooney set about establishing one of the finest careers English football has ever seen.

During 13 years at Manchester United, Rooney won five Premier League titles, three League Cups, one FA Cup, and the 2008 Champions League, becoming the club's all-time record goalscorer in the process.

He then went on to have a second short stint at Everton before taking his talents to DC United in the MLS.

On the international stage, Rooney made his breakthrough at Euro 2004, where he was named in the team of the tournament. His injury during the quarter-final against Portugal proved a hammer blow to England's chances and they were eliminated in that game.

While international glory did not come as easily as club honours, Rooney still became England's all-time outfield appearance maker with 119 caps and holds the national team record of most goals at 53.

Looking back on his extraordinary achievements, the photo gallery above selects some of the biggest moments from Rooney's near 20-year career. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

The Specs:

The Specs:

Engine: 2.9-litre, V6 twin-turbo

Transmission: 8-speed automatic

Power: 444bhp

Torque: 600Nm

Price: AED 356,580 incl VAT

On sale: now.

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer