The Football Club Corporate Governance Code is not a generic governance handbook. It is the framework regulated clubs must apply and explain through their corporate governance statement. Boards now need to evidence purpose, strategy, risk oversight, board accountability, EDI and stakeholder engagement in a way that is proportionate and credible.

The IFR Licensing Rules are short, but clubs should not underestimate them. They turn guidance, templates, approvals and submission windows into binding procedural requirements. Failure to comply may constitute a relevant infringement and lead to investigation or enforcement action.

The IFR Licensing Guidance is the document that turns a provisional licence into an ongoing compliance relationship. Clubs must submit financial plans, governance statements, fan consultation reports and annual declarations, then keep those submissions accurate as their circumstances change.

Every club in the top five divisions needs an IFR provisional licence to compete from the 2027/28 season. The application is not a formality. It requires a strategic business plan, financial forecasts, a personnel statement and an authorised declaration, signed by a club director or individual with appropriate authority, confirming that the information is accurate and complete.