This is a very good guide. It hope it will help alot of u guys leave feedback
4-2-3-1

Now lets get to the Basics on how to play (Defend and Attack) with this formation:

THE HOLY RULE with this formation -Defensive Mode or -Ultra Defensive Mode. im sorry but I have yet not find any top lever player who plays offensive or ultra attacking with this formation.

Defending:

-Never take out your CB's and tray to mantain the Defensive line of 4
-User your CDMs to close passing lanes (This are the main ones that will give you possession back)
-Its also appropiate to bring your CF back to close another passing lane, this plus your two CAMS will make a defensive nightmare to your opponent.

I think this is all that needs to be cover about defending with this formation, everything else like defending crosses, set pieces is quite basic. This 3 steps is all you need to defend well with this formation.

Now the good part because its the most recurrent complain i hear about this formation and that is " I cant seem to do well on the attack with it".

Attacking (Im going to be more explicit with this):

-Primary weapon WINGS (DEADLY EFFECTIVE). Now please DON'T just run with your CAM trying to get a cross cause if you do its more likely you will complain about how you dont get any chances. Now im going to explain with diagrams how you want to work your wings
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You want to Have only ONE high attacking work rate LB or RB. Now what you are going to do is to move the ball carefully with your LB (in this case) move forward with the ball and play a Pass to your nearest CDM. (Red Line =Pass) The LB will join the attack by moving forward (Red/White Arrow= Movement). This will make your CAM move forward aswell, now move forward with your CDM (This one has the ball).
Now this is the interesting part, you will have 3 attackers on that wing making his RM/CAM defend your incorporating CDM while his CDM will be busy with your CF, this will create a 2 vs 1 situation with your LB+CAM against his RB, creating a chance that ill show on the next chart
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Remember: (Red line=Pass) (Red/White arrow=Movement) (Orange Lines=Passing Options) (Yellow Circle=Your other CDM cover area)

Now with your CDM (who has the ball) you will want to give the ball to the LB making him and your CAM be on a 2vs 1 against his RB, most of the times it will be impossible for him to defend the ball reaching your CAM who will be with a lot of options when receiving the ball.

Either send a cross to your striker or pass back to your CF for a shooting option. IF your cross goes far to wide NOT reaching your striker there is a high chance your other CAM would end up receiving the ball due to his positioning (Creating a chance to either shoot or cross). Now the yellow circle is the area that your other CDM will be marking so if you decide to pass back to your CF you can use him as a support to move the wing attack to the other side.

Now if your attack fails this is where Having your other RB/LB with Medium or Low attacking workrate comes in handy, you will basically create a line of 3 defenders to cover up a counter+ your other CDM which will be not too far from the defensive line. I can say it is very difficult to have this formation countered as only 1 side of its formation will be out of position and the other one wouldn't.

-Now when Counterattacking and im making this short, because its not that hard to counter someone with any formation. If countering from the left side play a 1-2 pass with your center player then lob far to the right where your other CAM should be, same goes for the other. (Simple 1-2 passes with every 2 players should also work).

Now that the boring part is done lets put an example of a good squad to use:
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---CB's Medium/Medium Workrates are a Minimum
Chiellini and Diake Have Medium/High Workrates (PERFECTS).
---RB/LB In this case im basing my wing attack on the Left side so Konko will have Medium/Medium Workrates
And Armero High/Medium workrates (You also want him to have some dribbling as he will be a lot upfront, so he was a better option than Pereira).
---CDM's Being this Ultimate Team I prefer them to be High/High workrates as they can be up aswell as defending. (Medium Attacking workrate is a minimun for the side your basing your wing attack). (On regular fifa having then Low/High is better but this is UT)
---CAM's The workrates of this player are very versatile, just make sure his attacking workrate is Higher than his defending (Example: High/Low, Medium/Low, High/Medium) Being this Ultimate Team 85+Pace is a minimum, or theres a chance his 90+ RB/LB will close him up.
---CF Also very Versatile on his workrates you can either put a natural CF or a Striker, I prefer him to be strong, quick and with good dribble. Many other prefer them agile and with good passes its up to you.
---* Now for the striker HIGH/Low is a must, or you will be crossing balls to the air because he will always be out of position. You can either play a Quick and agile for low crosses or medium crosses. Or a tall strong one for High crosses.

2nd option of a Team with an Attack based on the right side with a Dribbling/Passing CF
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Well we have reach the end of this guide... I hope this help some guys out as I remember myself struggling a few years back to find a clear way to improve my skills. And this system and formation did wonders to me.
Now guys rep thumbs up and keep this topic alive if its helps the community i will try to bring more