There are over 8,000 clubs registered as Community Amateur Sports Clubs who have benefitted from at least £460 million in savings since the scheme began! The benefits of registration include mandatory business rate relief, Gift Aid on donations, certain corporation tax benefits and other tax reliefs. If you would like to keep up to date with CASC scheme developments please contact us and request our newsletter.

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** IMPORTANT INFORMATION **

In Spring 2024, HMRC wrote to CASC's to ask them to check they are complying with the qualifying conditions in order to remain registered within the scheme. If the CASC can no longer comply with the qualifying conditions, it should consider contacting HMRC to discuss potential de-registration as a CASC; however this may come with a substantial penalty charge. Please see Q&A - Dereistration for further information first.

For clubs registered as a CASC before 1st April 2015: As of 1st April 2015 the CASC rules changed significantly and these CASCs were given until 1st April 2016 to check they met the new rules. In order to remain a CASC, clubs have to comply with these new rules on an on-going basis. HMRC wrote to all these CASCs in 2015 regarding the rule changes and what was required of them. Many clubs were de-registered from the scheme as a result of this review.

The Community Amateur Sports Club (CASC) scheme was introduced in 2002 as an option for sports clubs to register with HMRC to receive 'charity type' tax reliefs provided the club meets certain qualifying conditions. The scheme generally requires less regulation than if a sports club registers as a charity.

CASC registration may not be suitable for all clubs and care should be taken when deciding whether or not to register. There is also the option of registering as a charity or transferring from a CASC to a charity if the club can no longer meet the CASC conditions. Clubs should also consider the legal status of their club.

If you have a query regarding the CASC scheme please contact us.

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Read CASC commonly asked questions and answers here.