It is not an offence to be in an offside position.
A player is in an offside position if:
- any part of the head, body or feet is in the opponents’ half (excluding the halfway line) and
- any part of the head, body or feet is nearer to the opponents’ goal line than both the ball and the second-last opponent
The hands and arms of all players, including the goalkeepers, are not considered.
A player is not in an offside position if level with the:
second-last opponent or
last two opponents