Register as a community amateur sports club (CASC)

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1. Overview

If your sports club is based in the UK and is eligible, you can become a community amateur sports club (CASC). You鈥檒l 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 . These are known as 鈥榪ualifying purposes鈥�.

You cannot remove a CASC from the register (鈥榙eregistration鈥�) though you can close it if the club鈥檚 members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC cannot be recognised as a charity for tax purposes.

CASCs are not regulated by the Charity Commission.

If you register your organisation as a CASC, you cannot later register it as a charity. You鈥檇 need to close down the club and transfer its assets to a new charity.

2. Eligibility

To register as a new CASC you must be based in the UK, provide facilities for and encourage people to take part.

You must also be:

  • set up with a formal constitution, known as a governing document
  • open to the whole community and have affordable membership fees
  • organised on an amateur basis
  • managed by 鈥榝it and proper persons鈥�

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a 鈥榤emorandum and articles of association鈥�.

It must:

  • set out how you meet the eligibility criteria for registering as a CASC
  • state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

CASCs must be open to people of all ethnicities, nationalities, sexual orientations, religions or beliefs, sexes, ages and ability - except when a certain level of physical ability is needed to take part in a sport.

Membership fees

CASCs cannot charge more than 拢31 a week for membership, and clubs that charge more than 拢10 a week must provide help (for example a discount) for people who cannot pay.

You can charge different fees for different types of members, like juniors or students, as long as you鈥檙e not discriminating against groups or individuals.

Organised on an amateur basis

CASCs must:

  • not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports
  • not pay more than 拢10,000 in total to all players in a year
  • provide only the benefits normally associated with an amateur sports club, such as use of equipment, coaching, post-match refreshments
  • only pay expenses for matches and tours where players take part in and promote the club鈥檚 sport

3. Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You cannot withdraw an application once it鈥檚 been made.

What you need to complete the form

You must be the club鈥檚 鈥榓uthorised official鈥� or 鈥榬esponsible person鈥� to fill in the form. You鈥檒l also need:

  • details of at least 2 other officials, including National Insurance and telephone numbers
  • the name and address of the club
  • a correspondence address, if that鈥檚 different
  • the number of members or subscriptions
  • company or VAT references, if applicable
  • details of a nominee or agent, if the club has one
  • the club鈥檚 bank details
  • details of the club鈥檚 income

Within 30 days of applying, you must send copies of the club鈥檚:

  • accounts from the last 12 months
  • bank statements from the last 3 months
  • rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it鈥檚 wrong.

If you鈥檙e not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC鈥檚 charities helpline.