Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Community Amateur Sports Clubs: the management condition

An eligible organisation must be supervised by managers who are fit and proper persons.

Managers (in relation to a club) means the people who have the general control and management of the administration of the club.

This requirement will be monitored by HMRC Charities and you should refer any cases where there is doubt over this condition to your manager before taking any action.

Further guidance on the ‘fit and proper persons’ test can be found on the HMRC website. External customers can find this guidance at http://www.hmrc.gov.uk/charities/guidance-notes/chapter2/fp-persons-test…