Community Amateur Sports Clubs
Registration as a Community Amateur Sports Club (CASC) enables amateur sports clubs to benefit from a range of tax reliefs, including Gift Aid, Corporations tax, and Capital Gains tax and 80% non-domestic rates relief.
Entitlement to CASC Status is determined by HMRC Sports Club Unit and is only available to clubs involved in eligible sports - as determined by the Sports Council. The full list of eligible sports is on their website.
CASCs are treated as companies for tax purposes so their profits or gains may be chargeable to Corporation Tax.
Once registered as a CASC your club will be entitled to claim tax relief for:
- trading profits, where trading turnover does not exceed £30,000
- rental income received, where that income does not exceed £20000
- investment interest received chargeable gains
If your club would like to be registered as a CASC you’ll need to apply to HMRC Sports Club unit using the CASC application form.With your completed form you must send:
- your club’s governing documents (e.g. your constitution, memorandum & articles of association etc)
- your clubs latest accounts
- a copy of your club’s prospectus and/or members’ rulebook
Full details about CASC registration can be found on HM Revenue & Customs website.