Accounting for sports clubs is a specialist area that requires expertise and an understanding of the industry. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge.
We also maintain a Business & Industry Guide on sports.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
Guidance
Tax treatment of Association footballers: general: arrangement of guidance
Detailed guidance from HMRC on the treatment of different types of payment, fees, expenses and bonuses.
A Guide to paying Foreign Entertainers
tax HMRC guidance covering non-resident sportspersons.
Community Amateur Sports Clubs: Guidance Notes
Information from HMRC on rules and regulations relating to Community Amateur Sports Clubs (CASCs).
Tax guidance for Community Amateur Sports Clubs
HMRC notes on tax relief and tax returns for clubs qualifying as Community Amateur Sports Clubs.
Supporters Direct
Government initiative that provides advice and support for forming supporters' trusts. The website includes information about the role of the organisation, FAQs on trusts and a database of football clubs, supporters groups and existing trusts.
Surveys and research
Football Industry Group
Research centre established in 1994 at the University of Liverpool which offers some papers on the business aspects of football and executive summaries of reports produced by its Football Industry Consultancy (FICO) unit.
The Football Survey 2011 - A Decade in Football Finance
Annual survey of football club finance directors in the English Premier League, Football League Championship, Football Leagues One and Two, Scottish Premier League and Scottish First Division.
Sports Business Group
Dedicated football finance site with client listings, annual ranking of the richest clubs and summaries of reports on football finance from Deloitte.
News
SportBusiness
Online news service for the sports industry, with a searchable archive. Includes executive summaries and contents pages of SportBusiness reports. Some features are only available to subscribers whilst other options (including the Newslines email newsletter) require free registration.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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