The Albany Northern League

The Revenue, which has already undertaken investigations of many Football League clubs, has now set its sights on recovering more money from the non-League game

Clubs have been warned that non-payers could face a tax bill based on a six-year estimate plus interest penalties - and that could mean clubs going out of business.

A spokesman for the Revenue said; "If teams or players come forward admitting errors then we could be understanding. But if they are caught, it is likely that we will be so understanding."

And he warned ominously: "Payment in non-league football are a concern - and it is something we will take special interest in during the New Year.

"No specific club will be subject to checks, but if there are any irregularities then questions will be asked."

Under current guidelines, any payments above actual expenses incurred should be declared as taxable income, but the Revenue is concerned that clubs aren't keeping proper records, or are making under the counter payments.

The taxman's announcement comes at the same time as the FA has announced that it has set up financial compliance units throughout the UK. These units will advise clubs on various financial matters, presumably including PAYE and VAT affairs.

There have been several instances of clubs in the north east being investigated by the Revenue in recent years, and several clubs have been saddled with huge bills for outstanding tax.

Northallerton had an eventful trip to Pickering last week for their North Riding Senior Cup tie.

Having checked that the game was going ahead before they set off, Northallerton manager Micky Hodgson, the owner of a bus company, picked up some of his players and headed to Pickering from Guisborough.

"Once we managed to get over Birk Brow, the fog closed in," he said.

"We get halfway over the moors towards Pickering, and at one stage, the fog was so thick that we were seriously considering stopping and telling the other players behind not to continue.

"But we kept going and managed to reach Pickering.

"When the match started, we were doing reasonably well, but then halfway through the second half, the heavens opened, and the pitch was waterlogged. We couldn't kick the ball any distance at all, so the referee had to abandon the game."

Northern League secretary Tony Golightly has warned that clubs will be playing midweek games through January and February.

The bad weather over the last two months has caused a growing fixture backlog, with some clubs less than a third through their scheduled 40 game programme in the First Division.

"For the first time in a long while, we will be giving clubs several midweek games early in the New Year so then they can catch up," he said. "But as yet, there are no plans to extend the season."

The situation might not be too good in the North-East, but one league in Sussex is seriously considering abandoning its competition and organising an emergency competition over the rest of the season.

The Northern League has reminded clubs that that only one person is allowed to stand in the technical area at any time. It follows a report from an assessor about a referee and his assistants, who failed to deal with a situation when two people were standing in a technical area at the same time.

Evenwood player Jonathan Hall has been suspended by Durham FA for 84 days after being found guilty of headbutting in a recent game. he has now been instructed to appear in front of the Northern League.

Five other people have been charged with the league for undesirable conduct - Keith Glendenning of Brandon, John Gamble (South Shields), Neil Granycome and Trevor Arnold (ex Norton) and Eddie Freeman (Peterlee)

The Northern League have been informed that North Shields and Washington Nissan have both expressed a wish to be considered for promotion from their league to the Northern League at the end of the season subject to ground criteria and league placing.

There is currently a spare place in the Second Division of the Northern League. Shields were in the league ten years ago, when they moved on to the Northern Counties East League.

Billingham Town still don't know who their opponents will be in the fourth round of the FA Carlsberg Vase after they beat fellow Northern League club Tow Law 2-1 at Bedford Terrace on Tuesday night.

Town are due to play the winners of the Rossendale and Brigg Town tie, but the game was postponed again on Tuesday night.

Paul Rowntree was again the hero for Billingham, scoring both goals. His first came early in the game, and after Nigel Bolton levelled, he got the winner from the spot in the second half.

"You just can't stop him," said manager Alan Robinson. "He's scored over 30 goals this season, which isn't bad going. But you have to give credit to the other lads in the team, who are setting them up for him.

"We don't mind going away in the next round, because we've done well away from home this season."

Robinson intends watching the Rossendale and Brigg game, whenever it is played.

Tow Law manager Graeme Forster thinks that Vase ties should only be played on Saturdays.

"There was hardly any atmosphere on Tuesday night," he said.

"It didn't look as if the game was for a place in the last 32. Maybe because the game had been postponed a couple of times, and it was a wet and windy night, maybe people who follow both clubs decided to stay at home.

"There was certainly more atmosphere for our Saturday games against Castleton and Whitley Bay."

Durham FA have told Tow Law to play their Durham Challenge Cup tie against South Shields on Wednesday January 3 - the night after Chris Waddle returns to play in Micky Bailey's testimonial game.

Whitley Bay beat Durham City 2-1 in the Albany Northern League cup on Tuesday.

Micky Vasey headed Durham into the lead from a corner after 30 minutes, but Lee Pickton levelled with another header before half time. Whitley gained a place in the next round midway through the second half when Steve Cuggy raced clear and lobbed the keeper.

Division One

P W D L F A Pts

Durham City 20 12 5 3 52 20 41

Bedlington 16 12 2 2 49 12 38

Billingham Syn 18 11 3 4 48 31 36

Peterlee 17 9 4 4 28 23 31

Guisborough 19 8 4 7 31 30 28

Dunston 13 8 3 2 28 16 27

Brandon 18 8 3 7 39 31 27

Marske 14 6 5 3 24 13 23

Whitley Bay 14 6 3 5 26 18 21

B'ham Town 11 7 0 4 26 18 21

Consett 16 6 3 7 24 24 21

Seaham 16 7 0 9 26 45 21

Tow Law 13 6 1 6 26 18 19

N'tle Blue Star 15 5 4 6 25 30 19

Jarrow Roofing 18 5 4 9 26 37 19

West Auckland 14 5 3 6 19 23 18

C'ter-le-Street 15 5 1 9 24 23 16

Morpeth 16 4 4 8 20 34 16

Easington 11 4 0 7 19 26 12

Hebburn 17 2 2 13 17 46 8

Crook Town 17 0 2 15 9 73