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HMRC internal manual

Business Income Manual

Meaning of trade: mutual trading and members clubs: community amateur sports clubs: contents

Introduction and layout of guidance

With effect from 1 April 2002 community amateur sports clubs (CASCs) can claim exemption from Corporation Tax on trading income and certain other reliefs. Before a claim is made a club must apply to HMRC to be registered as a CASC.

You should refer any application to be accepted as a CASC to Specialist PT (Charities).