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HMRC internal manual

Business Income Manual

Meaning of trade: mutual trading and members clubs: community amateur sports clubs: conditions for registration

What is a community amateur sports club?

You should refer any application to be accepted as a community amateur sports club to Specialist PT (Charities).

A club may be registered as a community amateur sports club where it meets the conditions below (Part 13 Chapter 9 Corporation Tax Act 2010):

  • it is open to the whole community
  • it is organised on an amateur basis, and
  • it has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports.

For more information about CASCs see here.