Licensing

The IFR will operate a licensing regime for clubs in the top five tiers of English football. The final licensing rules and guidance were published on 1 July 2026, they are available to view via the links below.

The licensing regime will be an important part of how the IFR regulates the sector and meets its statutory duties and objectives. It will help promote clubs’ financial soundness, strengthen the financial resilience of English football, and safeguard the game’s heritage.

All clubs competing in the top five divisions must apply for and be granted a provisional licence ahead of the 2027/28 season. The final licensing framework sets out clear guidance on how clubs can apply for a provisional licence and how they should comply with their ongoing licensing obligations once licensed.

The table below summarises how clubs can navigate the licensing framework:

Document	Summary
IFR Licence and Mandatory Licence Conditions (example licence in Annex A of the Licensing Guidance)	Authorisation for clubs to operate a team in the top five divisions of English football Contains four standard mandatory licence conditions (MLCs) attached to every licence Licensed clubs will receive an individual IFR Licence with licence conditions attached
Provisional Licence Application Guidance	Guidance on the provisional licensing application and assessment process Includes the indicative application form in Annex A. The application itself will be completed through an online portal
Licensing Guidance	How to interpret the MLCs, Threshold Requirements and wider licensing framework
Licensing Rules	Give effect to and supplement the Licence and the Act in some specific areas Key aspects of the rules are included in the relevant guidance documents
IFR’s Football Club Corporate Governance Code	A principles-based Code covering five key corporate governance principles Licensed clubs must produce a statement explaining how they apply the Code as part of their MLCs
Reporting Templates and Reporting Guidelines	The strategic business plan forecasting template, which clubs are required to complete for their provisional licence application The corporate governance statement reporting guidelines (Licensing Guidance - Annex B), which clubs must refer to when preparing their corporate governance statements The annual declaration template (Licensing Guidance - Annex C), which clubs are required to complete for their annual declaration The non-financial resources attestation template (Licensing Guidance – Annex D), for attestations made outside of the annual declaration

Clubs, leagues, fan groups and other stakeholders provided valuable input through two licensing consultations, helping to refine the final licensing rules and guidance that can be found below.

Previous consultations and the IFR’s responses can be found on the IFR’s engagement tool.

Licensing

Licensing Documents

Provisional Licence Application Guidance

Licensing Guidance

Licensing Rules

Football Club Corporate Governance Code

Strategic Business Plan Forecasting Template