The football creditor rule for HMRC is a controversial policy that grants preferential treatment to football clubs in the UK when they face financial insolvency. Under this rule, football clubs are considered privileged creditors in the event of the club's liquidation or administration. This means that they have priority over other creditors, including HMRC, when it comes to receiving payments owed to them. The rule has been a subject of debate as it prioritizes football clubs over other businesses and institutions, which some argue is unfair and can have negative implications on public finance