Swindon Town: League Two club unable to pay fees to sign players due to late HMRC payments

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Swindon Town's County Ground stadiumImage source, Getty Images
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Swindon accrued 39 days of late payments during the current 12-month period which led to the restriction being imposed

Swindon have been handed a transfer window fee restriction by the English Football League for late HMRC payments.

The League Two side have also been fined £2,000 for accruing 39 days of late payments since the current 12-month period started on 1 July 2023.

The restriction on being able to pay any transfer fee was reduced from three to two transfer windows on appeal.

The second window restriction, in August 2024, is suspended unless there is a further breach.

The EFL said it accepted that "the club's defaults were inadvertent and were not intentional".

The debts totalled a five-figure sum and saw the club fall seven days late making a payment for a HMRC debt on 22 June 2023, five days late for another HRMC debt payment on 22 October 2023, and 27 days late paying ticket monies owed to a third-party club.

The transfer window restriction means the club is prohibited from paying or committing to pay any transfer fee, compensation fee or loan fee during the current window.

"The defaults in payment were the result of oversight/poor administration within the club during a period of internal change," said an independent disciplinary commission report.

"The defaults were not (for example) due to the club being in financial difficulties or unable to pay, or due to the club choosing not to pay a debt when it fell due."

Swindon were taken over by Australian businessman Clem Morfuni in July 2021 following a long legal battle and he said in November 2023 that the club "was not" for sale, although he would entertain discussions if approached.

Last month Morfuni was also charged with breaching EFL rules over transferring shares in the club in September 2022.

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