1. Overview

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:

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

Your CASC must register for VAT if your taxable turnover is more than £83,000.

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
  • management

You can close a CASC but can’t remove it from the register (this is called ‘deregistration’).

If you change the way you run your CASC you must still meet the rules on eligibility. If you don’t, HM Revenue and Customs (HMRC) can cancel your registration.

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.