What if my club registers as a CASC and then in the future finds it cannot continue to comply with the qualification conditions?

If the club has tried everything to be structured in a way that complies with the CASC qualification conditions but cannot comply then the CASC may be deregistered with a potentially large tax penalty, particularly if the club has freehold or leasehold land.

When our CASC is checking we continue to meet the CASC qualifying conditions, if we find we are currently not complying, what should we do?

Firstly the CASC should try to put matters right. If this is not possible the CASC could consider registering as a charity if this is suitable or discussing with HMRC possible de-registration as a CASC.

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