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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

Particular bodies: clubs: sports clubs

Some sports clubs may register with HMRC as a Community Association Sports Club (‘CASC’), or may be recognised as a charity for tax purposes.  These clubs are entitled to certain exemptions from tax on their income if they meet the requirements.

Charities and CASCs are subject to different eligibility conditions and attract different exemptions and reliefs.

For CASCs see

For charity guidance see