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Appendix B-D 09
APPENDIX B
PLAY OFF PROCEDURES PREMIER DIVISION - Refer to The FA Regula琀椀ons
APPENDIX C
PLAY OFF PROCEDURES EAST, MIDLANDS AND WEST DIVISIONS - Refer to The FA Regula琀椀ons
APPENDIX D
FINANCIAL REPORTING INITIATIVE STEPS 3 and 4
“Arrears”
A Club will be deemed, for the purposes of this Regula琀椀on, to have Arrears if it has not, by 31 August and
28 February (collec琀椀vely the ‘Repor琀椀ng Dates’) of each Membership Year, Sa琀椀s昀椀ed in Full its liability to
HMRC in respect of PAYE/NI and VAT as shown in the table below.
Repor琀椀ng Date
HMRC liability required to be
Sa琀椀s昀椀ed in Full (PAYE/NIC)*
HMRC liability required to be
Sa琀椀s昀椀ed in Full (VAT)*
31 August
All PAYE/NIC incurred up to 31
May
All VAT up to quarter ended either
Mar/Apr/May
28 February
All PAYE/NIC incurred up to 30
November
All VAT up to quarter ended either
Sept/Oct/Nov
*For the avoidance of doubt, this refers to all amounts incurred and outstanding in respect of
PAYE/NIC and VAT
“HMRC”
Means HM Revenue & Customs or other such government department(s) that may replace the same.
“PAYE/NI”
Means any and all payments required to be made by the Club in respect of income tax and na琀椀onal
insurance contribu琀椀ons
“Embargo”
as de昀椀ned in the Rules.
“Sa琀椀s昀椀ed in Full”
Means where a Club has:
- Paid in Full all its Arrears; and/or
- entered a Time to Pay Agreement and scheduled payments are current with HMRC in respect of all its
Arrears.
“Time to Pay Agreement”
Means an agreement in wri琀椀ng between the Club and HMRC in rela琀椀on to the repayment of arrears to
HMRC in respect of PAYE/NIC and VAT.
“VAT”
Means any and all payments required to be made by the Club in respect of Value Added Tax.
1. INTRODUCTION
1.1 This document forms the basis of the Financial Repor琀椀ng Ini琀椀a琀椀ve (‘FRI’) as enabled by Rule 41 of the
Compe琀椀琀椀on Rules (‘the Rules’).
1.2 Each Club that is a member of the Compe琀椀琀椀on shall be subject to the requirements of the FRI, as set out
from 琀椀me to 琀椀me in this document.
1.3 Any breach of the terms of the FRI shall be dealt with in accordance with the terms of the FRI and the
Rules of the Compe琀椀琀椀on.
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