Register as a community amateur sports club (CASC)

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If your sports club is based in the UK and is eligible, you can become a community amateur sports club (CASC). You’ll get:

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You cannot remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC cannot be recognised as a charity for tax purposes.

CASCs are not regulated by the Charity Commission.

If you register your organisation as a CASC, you cannot later register it as a charity. You’d need to close down the club and transfer its assets to a new charity.