Guide for Existing CASCs to Main Scheme Rule Changes Post 1st April 2015
As of 1st April 2015 the CASC rules changed and CASCs that were registered with HMRC before this date 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. If your club has not yet done what was required of them it may not be too late. Please see the news for further information and the latest developments.
This is a short general guide to point your CASC in the right direction in assessing whether it meets the new rules. Please read this guide in conjunction with HMRC detailed guidance notes. Check you are satisfying the pre-existing conditions, for example, your club must be open to the whole community without discrimination (read guidance section 2.2 to 2.4).
Q1. Is your gross taxable trading income (generally non-member income) and income from property combined less than £100,000 pa?
If Yes → go to Q2.
Q2. Do at least 50% of your members participate fully?
If Yes → go to Q3.
Q3. Is the CASCs most expensive membership less than £1,612 per year (on a pro-rata basis)?
If Yes → go to Q4.
Q4. Are costs associated with membership less than £520 per year for all members?
If Yes → go to Q5.
Q5. Does your club pay less than £10,000 to all players in total for playing (including non-cash benefits)?
If Yes → go to Q6.
Q6. Does your club prohibit payments to members other than necessary reasonable travel and subsistence expenses and those dealt with in Q5?
If Yes → go to Q7.
Q7. Does your club promote and provide facilities for one sport?
If Yes → go to Q8
Q8. Do you have adequate records to demonstrate your club complies with the new CASC conditions?
If Yes → go to 9.
If No → Read guidance on record keeping in the relevant section above.
Then go to 9.
9. If you answered 'No' to any of the above questions, you should check your CASC complies with the new rules. This may involve making changes to meet the new rules. If your club cannot make the changes required, the club may be able to come out of the scheme without penalty if this is agreed with HMRC before 1st April 2016. If you answered 'Yes' to all the above questions the 2015 changes should not affect you. Your club needs to check that it complies with the new rules and then monitor compliance.