Whilst we understand that each club is very different, we also see the tangible benefits which can be gained by clubs from sharing understanding and best practise across the football sector. It is up to each club which structure it chooses to adopt.

The FA and the County FA don’t prescribe or specify a required format, other than it cannot be a sole trader. It is also important to distinguish your club’s legal structure (i.e. which legal entity it is and how it is constituted) from its tax status (i.e. how it is recognised by HMRC for tax purposes, the most common forms of special tax status for clubs being either Community Amateur Sports Club (CASC) or registered charity).

Football clubs can take one of several different legal structures, the most common of which are:

1. Unincorporated Association
2. Private Company Limited by Guarantee
3. Private Company Limited by Shares
4. Community Interest Company (CIC) (which can either be limited by guarantee or shares)
5. Registered Society (which can either be a Co-Operative or a Community Benefit Society)

Before making any changes to its legal structure, the club should give notice to its local County FA and the league in which its membership resides in.

For more information about the above five legal structures, and to determine which best fits your club, please download the ‘Football Club Structures’ document below.