Running a community amateur sports club (CASC)
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
When you need to pay tax
You do not 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 - check which sports are recognised by Sport England
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 £90,000.
You can choose to register if it’s below this, for example 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 cannot 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 do not, 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.