West Stand
Striker
I don't know about any of the other leagues. I can only go by what Mark Ives said on a call with the Trust, and that is that the NL receives a monthly report from HMRC saying whether all of its member clubs are up-to-date or in arrears with payments.
Heres what the NL rues say
With effect from 1 July 2011 any Club which has not, within twenty-eight (28) days of the relevant due date, paid to HMRC the amounts due to be paid to HMRC to discharge:-
• the Club’s full liability for VAT, and PAYE & NIC due in respect of any and all employees or former employees of the Club for the immediately preceding payment period;
• the Club’s full liability for VAT, PAYE & NIC which becomes due as a result of an assessment issued by HMRC, with the exception of amounts formally disputed until such time determination is made on HMRC’s claim, and/or
• defaults on the terms of any ‘time to pay’ agreement, shall report the default event to the Competition prior to the month end following the month in which the debt falls due.
It seems is a mixture but all professional sports teams above a certain level are monitored far more than even they were prior to the Portsmouth fiasco some years ago.