Offside position
A player is in an offside position if any part of the head, body or feet is in the opponents' half and closer to the goal line than both the ball and the second-last opponent. Hands and arms do not count.
Not an offence in itself
Being in an offside position is not an offence. There is also no offside if the player is in their own half, or level with the second-last opponent, or level with the last two opponents.
When it is an offence
An offence occurs when a player in an offside position at the moment a team-mate plays the ball becomes actively involved: interfering with play, interfering with an opponent, or gaining an advantage.
Exceptions
There is no offside offence if the player receives the ball directly from a goal kick, a throw-in or a corner kick.
Sanction
An indirect free kick where the offence occurred, even if it is in the player's own half.
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