Business plan
A business plan is the budget and forecast a club must agree with the EFL when it is over a reporting threshold or in breach, setting out how it will return to compliance.
Also called
EFL business plan
agreed business plan
When a club trips a reporting threshold or fails a submission, the EFL does not only want an explanation of the past. It wants a forward plan: projected revenue, projected squad cost, and the steps that will bring the ratio back inside the limit.
Once agreed, the plan becomes the reference point. Spending is measured against it, and departing from it can itself trigger sanctions or a registration embargo.
Business plans are also used in League One and League Two alongside SCMP, and are a common condition attached to clubs emerging from administration or from an embargo.
Related terms
Additional Reporting Threshold (95%)
Embargo
Club Financial Review Panel
SCMP (Salary Cost Management Protocol)
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Definitions summarise published EFL and Premier League regulations in plain English; they are
not legal advice and not a substitute for the rulebooks themselves.
Last reviewed 2026-09-10.
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