1. Overview

If your sports club 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 can’t 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 can’t be recognised as a charity for tax purposes.

Unlike charities, CASCs aren’t regulated by the Charity Commission.