A community amateur sports club (CASC) is a local sports club registered with HMRC under a scheme that gives it tax reliefs similar to a charity's. A CASC is not a charity and is not registered with the Charity Commission.
Who can register
To be a CASC a club must be open to the whole community, be organised on an amateur basis, and have as its main purpose providing facilities for, and encouraging people to take part in, an eligible sport. It registers with HMRC. A club cannot be both a CASC and a registered charity.
The tax reliefs
| Income | Exempt from Corporation Tax if |
|---|---|
| Trading income | Trading turnover is £50,000 a year or less |
| Property income | Gross property income is £30,000 a year or less |
| Interest and chargeable gains | Always, with no limit |
In every case the income must be used for the club’s qualifying purposes. If a limit is exceeded, the whole of that type of income is taxable. A CASC can also claim Gift Aid on donations from individuals.
Filing
A CASC that is asked to file sends a CT600 and claims its reliefs on the CT600E, the same supplementary page charities use.
In Tax Optimiser
Set the organisation’s Corporation Tax company type to Community Amateur Sports Club (CASC) and the CT600E page appears.
Read more: Corporation Tax for charities and CASCs (CT600E) and Corporation Tax for a club, society or unincorporated association.