Matches are played on a reduced-size field with slightly smaller goals than normal and consist of 20-minute halves. The Elam Ending, arguably TBT's most iconic feature, has been adapted to a soccer setting; after the end of the second half, the remainder of the match consists of "Target Score Time", with the target score being set by adding one goal to the leading (or tied) team's score, i.e. if a game is standing at 3–1 after full-time, the target score will be set to 4. The game ends once the target score is reached by either team. If the target is not reached after 5 minutes, one outfield player from each team exits the field until only one is left on each team, with the process repeating every 5 minutes until the winning goal is scored.[5][6]
Additional rule changes compared to regulation football include the prohibition of sliding tackles, the prohibition of punting or drop-kicks by goalkeepers, throw-ins being replaced by indirect free kicks, and the absence of offside.[7]
While teams often bear the brand of an existing football team, there is no restriction whether players taking part to ever having had any relationship with the team in question: For example, the team delegated by Wrexham A.F.C. included both current goalkeeper Mark Howard, former player Lee Trundle, and Scottish international George Boyd who had no former relationship with the team.[13] Other teams may be fully amateur, and may bear a fictional or new branding.
The inaugural tournament in 2023 featured both women's and men's, as well as some mixed-gender teams. Starting from 2024, women's teams were featured in a separate tournament.