Guidance

Newsletter 4 — August 2026

Published 10 August 2026

HMRC wanting to hear from Community Amateur Sports Clubs (CASCs)

HMRC will be hosting a series of stakeholder meetings to gather evidence about different aspects of the CASC scheme and how it operates in practice.

The CASC scheme provides valuable tax reliefs to support eligible amateur sports clubs across the UK. To help us better understand how the scheme is working, we want to hear directly from clubs, volunteers, advisers and representative organisations about their experiences.

These meetings will explore a range of topics relating to how the CASC scheme operates in practice, including:

• how clubs experience the CASC rules in practice
• areas of the scheme that work well
• any challenges clubs face in understanding or applying the rules
• experiences of complying with, and operating within the CASC framework
• whether there are particular issues for smaller, volunteer-run clubs

Understanding a range of experiences will help us build a clearer picture of how the scheme operates across the sector.

Who should take part

We are particularly keen to hear from a broad range of clubs, including those that may not usually engage with HMRC or representative bodies, and we welcome participation from:

• CASCs
• club volunteers and committee members
• agents and advisers
• representative bodies and sector organisations

We especially want to encourage smaller clubs and those from a diverse range of sports and locations to get involved.

How to get involved

These meetings are not part of a formal consultation, and no decisions have been taken about any future changes to the scheme. The purpose, is to help HMRC better understand:

• how the current framework operates in practice
• the experiences of those affected by it

Each workshop is intended to explore a distinct aspect of how the current framework operates in practice.

The stakeholder engagement meetings will be conducted virtually using Microsoft Teams on the following dates and times:

• 25 August 2026, from 10am to 10:45am — workshop 1 (accessibility versus visibility) focuses on interactions between clubs and HMRC, administrative burdens, reporting requirements and how HMRC obtains assurance that reliefs are being claimed appropriately
• 27 August 2026, from 10:30am to 11:15am — workshop 2 (simplicity versus proportionality) focuses on whether the current framework operates differently in practice for clubs of different sizes, structures and levels of complexity
• 1 September 2026, from 3:30pm to 4:15pm — workshop 3 (prevention versus enforcement) focuses on how eligibility and compliance issues arise, how they are identified and how clubs experience engagement with HMRC when concerns emerge
• 3 September 2026, from 1:30pm to 2:15pm — workshop 4 (permanence versus change) focuses on long-term registration, how clubs evolve over time and how the framework accommodates changes in club circumstances

If you wish to confirm your availability or have any questions about the stakeholder engagement programme, email: charitypolicytaxteam@hmrc.gov.uk.

Governance health checks — checking whether your records are up to date

Regular health checks of your club can avoid problems in the future when seeking to preserve your club status.

We are aware of certain recurring themes, such as:

• clubs making changes to club officials without notifying HMRC
• uncertainty around governing documents

Therefore, when carrying out checks clubs should make sure that:

• HMRC has been notified of any changes to club officials, to make sure our records are kept up to date
• governing documents remain current and reflect how your club is operating
• documentary evidence is kept to support your club decisions or changes

By taking these simple steps, this can save your club significant time and effort later, while helping to maintain confidence in the Community Amateur Sports Club (CASC) scheme.

Whilst HMRC can assist and provide advice on your club CASC status, it cannot get involved in any internal club management disagreements.

Community Amateur Sports Club (CASC) and Corporation Tax — what you need to monitor as a registered club

Registered Community Amateur Sports Clubs (CASCs) should regularly review their income to make sure they remain eligible for both:

• Corporation Tax exemptions
• CASC status 

Corporation Tax exemptions for trading and property income, are only available if the club is registered as a CASC throughout the entire accounting period and its receipts do not exceed: 

• £50,000 in non-member trading income
• £30,000 in property income

These limits apply to gross receipts, not profits. If either limit is exceeded and the club makes a profit, it must submit a Corporation Tax return. A return is still required, even if HMRC has not issued a notice to file. 

These thresholds are separate from the CASC eligibility limit. A club’s combined non-member trading and property income receipts must not exceed £100,000 in an accounting period. Clubs that exceed this limit should notify HMRC, as this may affect their CASC status. 

Clubs expecting to approach these limits, may wish to consider operating certain activities through a subsidiary company. 

Regularly monitoring your income and notifying HMRC of any significant changes can:

• help avoid unexpected tax liabilities
• protect your CASC status

Changes to detailed tax guidance for charities

In June 2026 we made some changes to the detailed tax guidance for charities.

These changes were made to ‘Chapter 3’ of the guidance and the new ‘Annex viii A’.

There’ll be further changes to ‘Annex ii’ of the guidance shortly.

Common issues that can delay your CASC application

To help clubs achieve a smoother registration process, we would like to highlight some of the most common issues encountered when reviewing CASC applications.

Addressing these points before submitting your application, can help avoid delays and unnecessary correspondence.

Supporting documents not submitted

One of the most frequent issues is that clubs submit their application but do not provide the required supporting documents. This can prevent the application from progressing and often leads to clubs contacting HMRC to ask why they have not yet received a response.

Make sure that all requested documentation is submitted promptly.

Applications from newly formed clubs

Newly established clubs should be aware that, in most cases, applications cannot be accepted without 12 months of financial accounts.

The exception is where an existing CASC is incorporating into a limited company.

Governing documents

A common reason for HMRC contacting clubs is that their governing document does not contain the required CASC model clauses (CASC 4).

Before submitting an application, clubs should check that these clauses have been included.

Bank account requirements

The club’s bank account should be in the name of the sports club.

Applications can be delayed where the account is held in the name of an individual rather than the club itself.

Concessionary membership arrangements

Where annual membership fees exceed £520, clubs must have a concessionary membership scheme in place.

Clubs should make sure that these arrangements are established and clearly documented before applying.

By checking these areas before submitting your application, you can help reduce delays and make sure that your application can be processed as efficiently as possible.