Accounting for football clubs

We also maintain a Business & Industry Guide on sports.

Useful links

Guidance

Accounting for typical transactions in the football industry: Issues and solutions under IFRS
An updated guide published by PwC in February 2024, discussing typical financial reporting challenges faced by football clubs, ranging from player transfer-related issues and stadium leases to how to recognise revenue from various sources, with examples.

Support for administrators, parents and volunteers
Guidance from the Football Association (FA) aimed at volunteers on setting up a club, club administration, the Community Amateur Sports Club scheme, and fundraising.

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

Annual Survey of Football Finance Directors
Annual survey from BDO providing an insight into the issues affecting football clubs, including club finances, revenue and profitability and player costs and transfers.

Deloitte Sports Business Group
Dedicated sports portal from Deloitte. The group produces an Annual Review of Football Finance, analysing business and finance trends for top European divisions and the top four UK divisions. It also publishes the Deloitte Football Money League, ranking clubs by financial performance.

Tax

Tax treatment of Association footballers
HMRC Employment Income Manual on the treatment of different types of payment, fees, expenses and bonuses for footballers.

Community Amateur Sports Clubs (CASCs)
Information from HMRC, the Charity Commission and Companies House on rules and regulations relating to Community Amateur Sports Clubs, including registering and running clubs, taxable income, tax relief and Gift Aid.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

• View a list of articles and books in our collection on football clubs

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 supply service.