Running a community amateur sports club (CASC)

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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

When you need to pay tax

You do not 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 £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.

2. Paying tax

Community amateur sports clubs (CASCs) need to pay Corporation Tax on any income or capital gains that don’t qualify for tax relief.

If your CASC needs to pay tax you must:

If you have no tax to pay you only need to complete a tax return if HM Revenue and Customs (HMRC) asks you to.

Limited companies must also send annual accounts to Companies House.

You may have to pay a fine if you do not complete a tax return when you need to or you file your tax return late.

3. Reporting changes

Use form ChV1 to report changes to your community amateur sports club (CASC).

Allow at least 30 days for HMRC to register your changes.

Changes you have to report

You must tell HM Revenue and Customs (HMRC) about changes to your:

You can also use the form to tell HMRC about any other changes, for example changes to your constitution.

You must report any changes that would affect your club’s eligibility to be a CASC.

4. Closing or deregistering a CASC

Only HM Revenue and Customs (HMRC) can deregister your CASC.

If your club’s members vote and agree to close your CASC, you must:

HMRC will tell you if you have to complete a Company Tax Return.

Disposing of assets

There are rules about what you do with your assets (for example, land or money) when you close a CASC.

Any remaining assets must only be used for:

  • related community sport (as decided by your sport’s governing body)
  • another registered CASC
  • a charity

Your CASC would otherwise have to pay Corporation Tax.

If your club is removed from the register

HMRC can cancel your CASC registration by writing to the club secretary if it decides your club is no longer eligible. This can be backdated.

If HMRC deregisters your CASC you:

  • will no longer get tax exemptions as of the deregistration date
  • may have to pay Corporation Tax on any assets taken out of the club