Click on the links below to download the Financial Regulations booklets.
Guidance Notes for Members These notes address some of the legal responsibilities of unincorporated clubs (ie members clubs)
To find out more, download the booklet here...
VAT and Football
Sports organisations generally have to deal with the whole range of taxes including Corporation Tax on income and gains, Pay As You Earn and perhaps most importantly Value Added Tax (VAT). Often unexpected liabilities arise and opportunities to minimise tax are lost because football club officers, sometimes acting on an honorary basis, are unaware of the impact of these taxes and their obligations and responsibilities.
To find out more, download the booklet, here...
PAYE and Semi-Professional football
The main purpose of this brochure is to update and summarise the PAYE obligations for clubs based on the experiences of the last ten years. Emphasis has been placed on the use of practical examples and checklists with the intention of making the brochure a user-friendly and convenient first point of reference for those semiprofessional clubs with a query in respect of PAYE issues.
To find out more, download the booklet, here...
The importance of professional football clubs operating PAYE and NIC correctly
With ever increasing salary and wage bills particularly for players it has never been more important for football clubs to get their Pay As You Earn (PAYE) and National Insurance Contribution (NIC) collection procedures right. The burden of these procedures is heavy.
To find out more, download the booklet, here...
Corporation Tax and Football
Football clubs, whether operating through a company or an unincorporated association, may find themselves liable to pay corporation tax. Many clubs are unaware of their obligations and responsibilities, and this brochure is designed to increase awareness and give guidance on some of the issues which clubs are likely to face.
To find out more, download the booklet, here...
Governance: A Guide for Football Clubs
Football clubs hold an important position in their communities. Because of this governance of clubs must be of a high standard. It is important that clubs are able to demonstrate accountability and transparency to engage the trust of all stakeholders in the Game. The Guide sets out various best practice procedures that will assist professional and semi professional clubs to assess their current governance procedures and, where appropriate, instigate improvements for the benefit of the club. The Guide is not mandatory, but encourages the adoption of good governance procedures in the interests of each club and the Game as a whole.
To find out more, download the booklet here...
To view The FA's accompanying letter click here.
Key Performance Indicators
KPI's assist businesses to assess their performance and measure progress against their aims. The FA Brochure "Key Performance Indicators" sets out both financial and non-financial indicators that will assist clubs at all levels to monitor and benchmark their performance.
To download a copy click here.
* Downloads require Adobe Acrobat, download here.