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.

Our club was registered as a CASC before the new rules came in on 1st April 2015 - can the club leave the scheme without penalty if it can't meet the new conditions or can't change to meet them?

Potentially yes if the CASC met the rules before they changed and the club makes its intentions clear to HMRC before 1st April 2016 it will not have to pay a deregistration charges.

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