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09 Appendix D
1.4 The FRI came into e昀昀ect on 16th June 2012. The sanc琀椀ons set out at Sec琀椀on 3 below shall apply with
e昀昀ect from 26th August 2020. This version was amended on 25th May 2021
2. PROCEDURE
Ini琀椀al Repor琀椀ng
2.1 By 31 August and 28 February of each Membership Year (collec琀椀vely ‘the Repor琀椀ng Dates’), each
Club shall submit the following informa琀椀on to the Compe琀椀琀椀on:
(i) a mandate signed by a duly authorised club signatory gran琀椀ng the Compe琀椀琀椀on consent to discuss
its tax a昀昀airs directly with, and receive informa琀椀on from, HMRC, such consent to take the form as
prescribed by the Compe琀椀琀椀on from 琀椀me to 琀椀me (31 August only);
(ii) whether they are registered for PAYE/Na琀椀onal Insurance and/or VAT, and if so, what their
registra琀椀on numbers are (31 August only);
(iii) A copy of the Statement of the Club’s current posi琀椀on for PAYE/NI at 31 May or 30 November
respec琀椀vely obtainable from the Club’s account with HMRC On line services or failing that a wri琀琀en
con昀椀rma琀椀on from a third party (e.g. the Club’s payroll processor) of the Club’s PAYE/NI posi琀椀on at
31 May or 30 November that is acceptable to the Compe琀椀琀椀on. Each Statement to be signed by an
authorised club signatory.
(iv) A completed form in such format as the League shall decide disclosing:
- The Club’s total liability to HMRC in respect of PAYE/Na琀椀onal Insurance as at 31 May and 30
November respec琀椀vely, analysed by month;
- The Club’s total liability to HMRC in respect of VAT as at the VAT quarter end date most recently
ended before the repor琀椀ng date, analysed by quarter;
(v) copy of the statement of the Club’s current posi琀椀on for VAT at 31 May or 30 November
respec琀椀vely, obtainable from the Club’s account with HMRC online services or, failing that, a
wri琀琀en con昀椀rma琀椀on from a third party (e.g. the Club’s VAT processor) of the Club’s VAT posi琀椀on
at 31 May or 30 November that is acceptable to the Compe琀椀琀椀on. Each Statement to be signed by
an authorised Club signatory;
(vi) Any other relevant informa琀椀on that the Compe琀椀琀椀on may require
2.2 Forms must be submi琀琀ed in either hard copy or by email to the League o昀케ce by 5pm on the relevant
due date. All documenta琀椀on must be signed by two authorised signatories of the Club. Clubs must
retain a copy of all documenta琀椀on submi琀琀ed to the League.
2.3 In considering the applica琀椀on of this Rule, the Board shall adopt such procedures and take such ac琀椀on
for the determina琀椀on of any ma琀琀er, dispute or di昀昀erence as it considers appropriate.
Ongoing Repor琀椀ng
2.4 A Club will be required to Sa琀椀sfy in Full its Arrears on or before each Repor琀椀ng Date.
2.5 Any Club that has failed to Sa琀椀sfy in Full its Arrears on or before each Repor琀椀ng Date must no琀椀fy the
League of this fact by 5pm on the Repor琀椀ng Date.
2.6 Any Club that defaults on a Time to Pay agreement must no琀椀fy the League of this fact within 昀椀ve
working days.
2.7 Any Club that is subject to a Time to Pay agreement is required to advise the League of any payments
made under the terms of the Time to Pay Agreement within 5 working days of making such a payment
and provide evidence of the payment.
3. SANCTIONS
3.1 Any Club that fails to provide some or all of the documenta琀椀on detailed in clause 2.1 shall be subject
to an immediate Embargo.
3.2 Any Club that:
- by each Repor琀椀ng Date, has failed to Sa琀椀sfy in Full its Arrears; and/or
- defaults on a Time to Pay agreement;
shall be subject to an immediate Embargo un琀椀l such 琀椀me as the Arrears are Sa琀椀s昀椀ed in Full.
3.3 Any Club that:
- fails to no琀椀fy the League that it has not Sa琀椀s昀椀ed in Full its Arrears on or before any Repor琀椀ng
Date; and/or
- fails to no琀椀fy the League that it has defaulted on a Time to Pay agreement within 昀椀ve working
days of the default occurring;
shall be subject to an immediate Embargo and shall be subject to such addi琀椀onal sanc琀椀on as the Board
or Sub-Commi琀琀ee detailed at Sec琀椀on 4 shall decide.
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