Club Financial Reporting Unit v Morecambe Football Club

The Club Financial Review Panel (CFRP) has issued a decision after reviewing a Compliance Report produced by the Club Financial Reporting Unit (CFRU) in relation to Morecambe Football Club.

Morecambe Football Club have been given a two-point deduction suspended until 30 June 2026 which will have automatic effect in the event of any further breach by the Club of the EFL Regulation 17. 

EFL Regulation 17 requires that clubs self-report the non-payment of amounts due to HMRC within two working days. Morecambe Football Club failed to self-report within the required timeframe on five separate occasions. Under Paragraph 4 of Appendix 6 of the EFL Regulations, the CFRU referred this Compliance Matter to the CFRP for their review and determination. Within the CFRU’s report to the CFRP, the CFRU recommended a suspended two-point sanction be applied and Morecambe FC did not oppose this recommendation.

The panel, formed with three members of the Club Financial Review Panel (CFRP), was chaired by Christopher Quinlan KC, alongside Alison Royston and Nick Igoe. The CFRP agreed with the recommendation and duly imposed the two-point sanction, which is suspended until 30 June 2026.

A copy of the full decision of the CFRP can be accessed in the Related Documents section.

Further details about the CFRP can be found by clicking here.