17 HMRC Reporting
17.1 Current HMRC Debt. Any Club which has not within 28 (twenty-eight) days of the relevant Due Date paid to HMRC the amounts due to be paid to HMRC to discharge:
17.1.1 the Club’s full liability for PAYE & NIC due in respect of any and all employees or former employees of the Club for the immediately preceding payment period; and/or
17.1.2 the Club's full liability for PAYE & NIC which becomes due as a result of an assessment issued by HMRC, subject to clause 17.8 below,
(each a ‘Default Event’) shall report the Default Event to The League within 2 working days of the Default Event.
17.2 Reporting Default Events. When a Club reports a Default Event to The League it shall at the same time provide to The League details of any and all amounts due to HMRC from the Club in respect of PAYE & NIC, together with the periods to which they relate.
17.3 Consequences of a Default Event. Without prejudice to the general position (pursuant to Regulation 43.4) that all registrations must be approved by The League and subject to Regulation 17.3A, a Club which is subject to a Default Event shall be subject to a registration
embargo such that it shall not be permitted to register any Player with that Club without the prior written consent of The League for the period that the Club is subject to a Default Event.
17.3A Regulation 17.3 will not apply where a Club suffers a Default Event due to the failure to discharge a COVID PAYE Liability and has entered into a Time to Pay Agreement and is compliant with the terms of that Time To Pay Agreement. For the avoidance of doubt, where a
Club defaults on the terms of a Time to Pay Agreement, and such default results in all outstanding amounts becoming due to HMRC immediately, the Club shall remain subject to a Default Event until such time as the outstanding amounts are paid or included within any other Time to Pay Agreement.
17.4 Failure to Notify a Default Event. A Club which fails to report a Default Event shall be guilty of misconduct and shall be referred to a Disciplinary Commission in accordance with Section 7 of these Regulations.
17.5 Provision of Authority. Each Club shall provide to The League, not later than 31 May prior to the commencement of a Season, (and in any event within seven days of any request for a further authority from The League), an original, irrevocable authority (which shall not be time
constrained) in the form prescribed by The League and signed by a director and the company secretary of the Club, addressed to HMRC authorising HMRC to provide to The League information relating to amounts of PAYE & NIC payable, paid and overdue from the Club to
HMRC from time to time including, by way of example and without limitation, the amount of Arrears (if any), the existence of and current position in respect of any Time to Pay Agreement and if a Club suffers a Default Event (‘Authority’). The League shall be entitled to forward the
Authority to HMRC without having to seek the consent of the Club.
17.6 The Board shall have the power to suspend any Club which, not later than 31 May prior to the Commencement of the following Season (including, for the avoidance of doubt, those Clubs entering The League by way of promotion from the National League or relegation from the
Premier League for the following Season) or within seven days of a request, fails to provide to The League the Authority in the required form. A suspended Club shall not play in:
17.6.1 any League Match;
17.6.2 any Football Association Cup Match;
17.6.3 any EFL Cup Match;
17.6.4 any EFL Trophy Match; and/or
17.6.5 any other match conducted or controlled by The League and in which it would otherwise be eligible to compete.
17.7 For the purposes of the League Competition, the Board shall have the power to determine how the cancellation of a League Match caused by the suspension of one of the Clubs, which should have participated in it, shall be treated.
17.8 Disputed Amounts. Any amounts which HMRC claims to be due to it, for example by way of an assessment, but which have been formally contested by the Club shall not be considered as due to HMRC for the purposes of this Regulation 17 until such time as a final determination
is made on HMRC’s claim.
17.9 Information provided by a Club and/or HMRC in relation to any Arrears shall only be made available to senior members of The League’s staff and the independent Chairman (as described in Article 17.1.1) and shall not be disclosed to the Board generally, provided always that The League shall be entitled to report the happening of a Default Event to the Board for the purposes of enforcing Regulation 17.3 (Consequences of a Default Event).
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