Independent Football Regulator’s Investigation and Enforcement Powers: Don’t Be Caught Offside

Executive Summary

What’s new: The Independent Football Regulator, created under the Football Governance Act, will have extensive investigatory and enforcement powers. The Act introduces criminal offences for noncompliance (with penalties including up to two years’ imprisonment for individuals) and empowers the regulator to impose significant financial penalties against clubs, competition organisers, owners and officers.
Why it matters: The Act gives the Independent Football Regulator powers comparable to those of established financial and competition regulators, including the ability to compel information and pursue criminal sanctions against clubs, officers and intermediaries. This is a fundamental shift in football governance.
What to do next: Clubs should consider briefing boards and senior staff on the regulator’s powers and the criminal offences under the Act, understanding the proposed licensing regime to ensure compliance when it comes into force, and reviewing their record-keeping and document retention practices.

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As introduced in our 23 April 2026 article “England’s New Independent Football Regulator: Are You on the Ball?,” the Football Governance Act 2025 (Act) represents a landmark shift for English football clubs. The Act established the Independent Football Regulator (IFR), which has been granted broad investigatory and enforcement powers.

In our previous article, we outlined the new regulatory framework for English men’s football introduced under the Act. In this article, we consider the IFR’s investigatory and enforcement powers. These include the ability to issue information notices, appoint expert reporters, enter business premises under warrant and conduct formal investigations. The possible sanctions range from “name and shame” statements to financial penalties and, in the most extreme cases, up to two years’ imprisonment for officers, owners, competition organisers, employees or any other individual who commits an offence under the Act.

Investigatory Powers

The IFR’s extensive investigatory powers are found in Part 7 of the Act. We summarise these powers below.

Information Gathering

Before an investigation, the IFR may issue an “information notice” to any person, requiring them to provide specific information that the IFR considers necessary for exercising its functions under the Act.¹ This power extends to requiring persons to obtain or generate information to provide to the IFR, or to collect/retain information that they would not otherwise collect or retain to provide to the IFR. In the event requested information is not given to the IFR, the Act requires a party to explain, to the best of their knowledge and belief, where that information may be found and why it has not been given to the IFR.

In connection with its information-gathering powers, the IFR may also appoint an expert reporter² to prepare a report on a specific matter relating to a Regulated Club,³ where the IFR considers the report necessary for exercising its functions. The expert reporter has powers to require information and access to premises, equipment, services and individuals. The costs of expert reporters may be charged to the club concerned; clubs are under a duty to cooperate with the reporter and provide reasonable assistance.

In addition, the Act enables the IFR to disclose information to various UK public bodies, including HMRC, the Financial Conduct Authority, the National Crime Agency and the Serious Fraud Office, for the purpose of facilitating the exercise of those bodies’ functions.⁴ The disclosures are not restricted to particular types of information or instances where an investigation is being conducted. The Act also enables HMRC to disclose information to the IFR for the purpose of facilitating the exercise of the IFR’s functions.⁵

Investigations

The IFR may conduct a formal investigation where it has reasonable grounds for suspecting that a person has committed a “relevant infringement.”⁶

A relevant infringement is defined in Schedule 7 of the Act and includes a range of conduct that can be committed by a Regulated Club, its owners, officers, senior managers,⁷ specified competition organisers or any other person, that involves a failure to comply with requirements imposed under the Act.

By way of example, a club commits a relevant infringement if it (among other things):⁸

Operates a team without holding an operating licence;
Fails to comply with:
- A condition attached to its operating licence;
- The requirement to notify the IFR of a prospective new owner or officer, or of a material change in circumstances relevant to the suitability of an incumbent owner or officer;⁹
- A direction given to it by the IFR to remove an officer or owner, or prohibit a person from being an owner or officer of the club (or if an owner or officer of the club fails to comply with any such direction);
- A duty or prohibition imposed on it by the IFR (e.g., a prohibition on operating a team in a prohibited competition,¹⁰ disposing of a home ground without approval, appointing an administrator without approval, relocating the club without approval, or changing the crest, home shirt colours or name of the club without approval);¹¹
- A commitment accepted by a club or an urgent direction given to a club (both as outlined further below);
- Any rule made by the IFR; or
- Fails to cooperate or assist, or otherwise obstructs (among other things) an expert reporter or a skilled person (as outlined further below) appointed by the IFR.

Similarly, owners and officers of a club can commit a relevant infringement if they (among other things) fail to comply with:¹²

A requirement or direction imposed on them by the IFR (e.g., to notify the IFR of a prospective new owner or officer, or of a material change circumstances relevant to the suitability of an incumbent owner or officer, or a direction to be removed or prohibited from being an owner or officer);
A commitment or an urgent direction; or
Any rule made by the IFR.

A senior manager of a club commits a relevant infringement if the club, without reasonable excuse, commits a relevant infringement, and the infringement is connected to a function carried out by the senior manager.¹³

A competition organiser commits a relevant infringement if it fails, for example, to comply with:¹⁴

Its duty to notify and consult the IFR (e.g., where the organiser considers there is a risk of the IFR’s ability to advance its club financial soundness objective or its systemic financial resilience objective being jeopardised, or where the organiser considers or suspects that a club has breached a relevant rule of a competition);
A commitment or an urgent direction; or
Any rule made by the IFR.

A relevant infringement can also be committed by any other person (i.e., a person who is not a club, an owner or officer of a club, or a competition organiser) if they fail to comply with a requirement imposed on that person or if they breach any rule made by the IFR.¹⁵

Once it has decided to conduct an investigation, the IFR must issue an investigation notice to the person it has reasonable grounds for suspecting has committed the relevant infringement.¹⁶ The notice must outline the infringement and explain the matter under investigation. While the Act requires the IFR to issue an investigation notice as soon as reasonably practicable after making its decision to investigate, the IFR may delay giving notice if it considers that giving the notice would prejudice the investigation.

The Act then grants the IFR a range of powers to use during its investigation. These powers are set out in Schedule 8 of the Act and include:

Power to enter business premises under warrant. The IFR may obtain a warrant if a court is satisfied that there are reasonable grounds for suspecting that business premises contain any information that relates to any matter relevant to the IFR’s investigation.

Upon obtaining a warrant, authorising officers of the IFR may enter premises, search for and take possession of relevant information, operate equipment, require passwords or encryption keys, and take copies or extracts of information. The officers can require any person on the premises to provide assistance and information, including as to where relevant information can be found.
Any information obtained by the IFR can be retained for as long as is deemed necessary.
A warrant will remain in force for one month.

Power to ask questions. The IFR may issue an interview notice requiring any person to answer questions relevant to its investigation.

Following an investigation, the IFR must determine whether the person committed the infringement and, if so, whether the person had a reasonable excuse.

A closure notice must be issued where the IFR determines that the person has either not committed the infringement, or the infringement has been committed but the IFR is not minded to take any action (whether because the person had a reasonable excuse for committing the infringement, or otherwise).¹⁷

Commitments in Lieu of Investigation

The Act provides a mechanism by which the IFR may accept “commitments” as to their behaviour from a person under investigation, instead of pursuing a full investigation and enforcement action, where the IFR deems it appropriate.¹⁸

A commitment is “appropriate” if the IFR considers that compliance with it would render a full investigation unnecessary in relation to the behaviour concerned. Where the IFR accepts a commitment, it may not take enforcement action in respect of the relevant infringement so far as it relates to the behaviour covered by the commitment.

However, the acceptance of a commitment does not prevent the IFR from continuing an investigation into other behaviour, or from beginning a new investigation where (among other things) there has been a material change of circumstances, the person has not complied with the commitment or the information that led to acceptance of the commitment was incomplete, false or misleading.

The IFR must keep under review the extent of compliance with any commitment and the appropriateness of taking enforcement action in the event of noncompliance.

Enforcement

Before the IFR takes enforcement action, it must give the person concerned a warning notice detailing the action the IFR is minded to take. The person will then be given a period of time to make representations to the IFR.¹⁹ If, following receipt of the representations, the IFR determines that action is nevertheless necessary, it will give the person a decision notice stating the action that the IFR is taking and the reasons for such action.

The IFR’s enforcement powers, including the sanctions available to the IFR, are set out in Part 8 of the Act.

Part 1 of Schedule 9 of the Act outlines the sanctions available to the IFR in circumstances where the IFR determines that a person has, without reasonable excuse, failed to comply with an information requirement, or where the IFR is satisfied beyond reasonable doubt that a person has committed an offence under section 78. These offences are detailed further below and include destroying or disposing of relevant information, providing false or misleading information to the IFR and obstructing an officer of the IFR acting in the exercise of their powers under a warrant.

Where a person fails, without reasonable excuse, to comply with an information requirement or commits an information offence under section 78 of the Act, the IFR may take the following actions:
- Censure statements. The IFR may publish a statement “naming and shaming” the person and explaining the failure or offence.
- Financial penalties.²⁰ The IFR may impose a financial penalty, which may be a fixed sum, a daily rate²¹ or both.
  - For clubs, owners (including where the owner is also a senior manager or officer of the club) and competition organisers, the maximum fixed-rate penalty is 10% of the total revenue of the club/competition organiser, and/or 10% of the daily revenue of the club/competition organiser when calculate by reference to a daily rate.
  - For officers, the maximum fixed rate penalty is the higher of 10% of the officer’s remuneration or £75,000, and/or £25,000 per day in the case of an amount calculated by reference to a daily rate.
  - In any other case, the maximum amount of a penalty that may be imposed is £75,000 for a fixed amount and/or a daily rate of £25,000.

Part 2 of Schedule 9 of the Act outlines the sanctions available to the IFR where, following the conclusion of an investigation, the IFR determines that a person has, without reasonable excuse, committed a relevant infringement. As above, the IFR may either publish a censure statement or impose a financial penalty (with reference to the same thresholds as outlined above). Additionally, the IFR can:
- In circumstances where the infringement is continuing, require the club to appoint a skilled person, i.e., a person nominated by the IFR to assist the club in bringing the infringement to an end. The club must cooperate with the skilled person and provide such reasonable assistance as the skilled person requests (including access to business premises, equipment, services, information and individuals);²²
- For certain continuing relevant infringements,²³ apply to the Competition Appeal Tribunal for an injunction to bring the infringement to an end; or
- In extreme cases of persistent and aggravated noncompliance, the IFR will be able to suspend or revoke a club’s operating licence.

The IFR will not be able to impose sporting sanctions on clubs, such as points deductions or transfer bans.

Criminal Offences

As noted above, the Act provides the IFR with the power to bring enforcement action in circumstances where a person commits an offence under section 78 of the Act. These offences also carry the threat of criminal enforcement. However, the Act contains a protection from “double jeopardy” — the IFR may not bring enforcement action against a person in relation to conduct for which that person has already been found guilty of a criminal offence under section 78 (and vice versa).

The offences in section 78 are as follows:

Intentionally or recklessly destroying or otherwise disposing of relevant information, falsifying or concealing relevant information, or causing or permitting the destruction, disposal, falsification or concealment of relevant information.²⁴
Giving information to the IFR (in connection with any of its functions) or to an expert reporter (in connection with the preparation of their report) where that information is materially false or misleading and the person either knows, or is reckless as to whether, that is the case.
Giving false or misleading information to another person, knowing or being reckless as to its falsity, and knowing that the information will be passed on to the IFR or to an expert reporter.
Intentionally obstructing an officer of the IFR who is acting in the exercise of their powers under a warrant.

Penalties on conviction for an individual that commits such an offence include imprisonment of up to two years and/or a fine.

Urgent Directions

In addition to the standard enforcement pathway, the IFR has the power to issue “urgent directions”²⁵ in circumstances where it determines that a person has committed a relevant infringement that is continuing and that jeopardises, or immediately risks jeopardising, the IFR’s ability to advance one or more of its statutory objectives.²⁶

An urgent direction may require or prohibit a specified action, be imposed for an indefinite period, and be varied or revoked by a further direction.

The IFR is not required to give the relevant person an opportunity to make representations before issuing an urgent direction, although it must explain why it did not do so.

Appeals

Parties directly affected by a decision will be able to request that fresh decision makers in the IFR review the decision again.²⁷ Decisions of the IFR are subject to internal review by the IFR’s board or a committee of the Expert Panel (a group of independent specialists appointed by the IFR), depending on the nature of the decision.

Appeals against certain reviewable decisions, including licence revocation and sanctions, will be to the Competition Appeal Tribunal.²⁸

Key Takeaways

Given the gravity of the sanctions available to the IFR, ranging from substantial financial penalties and licence suspension through to criminal prosecution, clubs and their stakeholders should ensure they are well prepared to transition to the new regulatory framework. The IFR’s extensive investigatory powers and the personal liability that could attach to individuals mean that stakeholders should ensure that they have adequate systems and processes as well as sufficient legal resources in place to respond promptly and cooperate fully with the IFR in the event that an investigation is commenced.

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1 Football Governance Act 2025 (Act), Section 65.

2 Ibid., Section 66.

3 As referred to in our previous article, a “Regulated Club” means a men’s football club competing in the top five divisions of English football: the Premier League; the Championship; League One; League Two; and the National League.

4 Act, Section 86. This section also enables the IFR to disclose information the FA for a purpose connected with the exercise of its own functions under the Act.

5 Act, Section 87. Under this section, HMRC may also disclose information to an expert reporter appointed by the IFR under section 66. Additionally, section 87(4) provides for regulations to be made allowing the disclosure of information by other public authorities to the IFR (as well as to an appointed trustee or expert reporter) for the purpose of facilitating the exercise of the IFR’s functions under the Act. See for example para. 18 of the Memorandum of Understanding between the Financial Conduct Authority (FCA) and the IFR, which sets out the powers of the FCA to disclose information to the IFR.

6 Ibid., Section 68.

7 Officers of a Regulated Club are defined in section 4 of the Act and generally include a person that is a senior manager of the Regulated Club. Where the Regulated Club is a company, a person will be an officer of the club if they are a director of the company. A person is a senior manager of a Regulated Club if, in relation to the carrying on of the club’s activities, the person carries out a specified senior management function (e.g., a function that requires the person to be responsible for managing one or more aspects of the club’s affairs, and those aspects are such that they way in which they are managed could give rise to serious consequences for the club); see sections 4(4) and 4(5) of the Act.

8 The full list of relevant infringements that can be committed by a club is contained in paragraph 2 of Schedule 7 of the Act.

9 The terms “material change in circumstances” and “suitability” are not defined in the Act. Para. 42 of the Explanatory Notes to the Football Governance Bill states that, in circumstances where it is required to make a determination about an incumbent owner or officer, the IFR will conduct a narrow assessment of the existing owners’ or officers’ suitability, and the applicable criteria for such a determination will depend on what gave rise to its concern. In relation to suitability determinations in respect of new/prospective owners, Part 4 of the Act states that this will include assessments of owners’ and officers’ honesty and integrity and financial soundness, and that the IFR will also assess officers’ competence and will consider whether owners have a source of wealth that is connected to “serious criminal conduct.” In determining whether an individual has the requisite honesty and integrity, section 37 of the Act makes clear that the IFR must have regard to (among other things) whether the individual: (i) has been convicted of a criminal offence or subject to criminal proceedings (whether or not in England and Wales); (ii) is or has been a party to proceedings (other than criminal proceedings) in any court or tribunal; or (iii) is prohibited from entering the United Kingdom. As such, while the IFR is not necessarily required to consider an incumbent owner or officer’s honesty and integrity, the IFR may be minded to consider such factors depending on the particular concerns raised. Therefore, in theory, the duty to notify the IFR of a material change circumstances relevant to the suitability of an incumbent owner or officer could be triggered by, for example, that owner or officer being convicted of a criminal offence or becoming subject to criminal proceedings, or being party to proceedings in any court of tribunal.

10 A “prohibited competition” means a competition that the IFR specifies as prohibited, which the IFR is afforded discretion in determining, though the IFR must take reasonable steps to determine the views of fans in England and Wales of Regulated Clubs about the competition being specified as a prohibition competition, and have regard to those views (see section 45(8) of the Act).

11 Certain of these matters (such as the prohibitions on disposing of a home ground, appointing an administrator and relocating the club) require the approval of the IFR. Other matters (such as the prohibition on changing the crest or home colours of the club) require the club to take reasonable steps to establish that the changes are supported by the majority of the club’s fans in England and Wales. Certain matters may also require the approval of the FA (such as changing the team’s name). The full list of duties and prohibitions is contained in Part 5 of the Act.

12 The full lists of relevant infringements that can be committed by owners or officers of a club are contained in paras. 3 and 4 of Schedule 7 of the Act, respectively.

13 Act, paragraph 5 of Schedule 7. Under this paragraph, a senior manager can also commit a relevant infringement if they fail to comply with a commitment given to the IFR.

14 The full list of relevant infringements that can be committed by a competition organiser is contained in para. 6 of Schedule 7 of the Act.

15 The full list of relevant infringements that can be committed by other persons is contained in para. 7 of Schedule 7 of the Act, and includes (among other things) a failure to comply with the duty to notify the IFR that there is a reasonable prospect of the person becoming an owner of a club, the duty not to dispose of a home ground without approval or the duty not to appoint an administrator without approval.

16 Act, Section 68.

17 Ibid., Section 69.

18 Ibid., Section 70.

19 Ibid., Section 76.

20 Ibid., Schedule 9, para 3.

21 A daily penalty cannot begin to accrue before the IFR gives the person a warning notice under section 76 of the Act; the amount payable ceases to accumulate on the day the conduct giving rise to the penalty ceases, unless the IFR determines an earlier day (see Act, Schedule 9, para. 11).

22 Act, Schedule 9, para. 5.

23 The full list of relevant infringements to which injunctive relief can be sought is contained in para. 7 of Schedule 9 of the Act, and includes (among other things): (i) a club operating a team without holding an operating licence, (ii) a club failing to comply with a direction to remove an owner or officer, or prohibit a person from being an owner or officer of the club, or (iii) a club failing to cooperate with or obstructing an IFR-appointed officer or a trustee.

24 In this context, “relevant information” means information the person is required, under or by virtue of the Act, to give to the IFR or to an expert reporter (see Act, Section 78(2)).

25 Act, Section 79.

26 The IFR’s objectives are: (i) to protect and promote the financial soundness of regulated clubs, (ii) to protect and promote the financial resilience of English football and (iii) to safeguard the heritage of English football (see Act, Section 6).

27 Act, Section 82.

28 Ibid., Section 84.

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