As a community amateur sports club (CASC) you must tell HM Revenue and Customs (HMRC) about:
- any tax you need to pay
- changes within your organisation
The rules for CASCs changed on 1 April 2015. Check whether you need to make changes to meet the new rules.
When you need to pay tax
You don’t pay tax on some income as long as you:
- are registered as a CASC with HMRC
- use it to promote participation in and provide facilities for eligible sports
You may need to pay tax if:
- your club uses money for other (non-qualifying) purposes
- your trading or property rental income is more than the threshold for relief
Register for VAT
You can choose to register if it’s below this, eg to reclaim VAT on business supplies.
Taxable turnover includes everything you sell that’s not exempt from VAT. Income from sporting activities and fundraising events is exempt.
Changes to your CASC
You must report changes to your club’s:
- contact details
- bank details
You can close a CASC but can’t remove it from the register (this is called ‘deregistration’).
Get help and advice
You can get help and advice on CASCs and charities from HMRC’s charities helpline.
Advice and support is also available from cascinfo.co.uk.