For your sports club to qualify as CASC, there are certain criteria that must be fulfilled. Though the application process is fairly involved, these criteria are clear and it can help you save hundreds or thousands of pounds.
There are certain criteria you must be able to fulfil and the process though clear-cut is fairly involved but it could save you hundreds or thousands of pounds.
You can see an A-Z of registered clubs and this might be helpful in seeking advice from another Club locally before you begin.
The key criteria upon which a club will be judged are:
- Clubs must be established with a formal constitution
- Club must be open to the whole community
- Club’s chief purpose has to be providing facilities for sports and encouraging participation
- Club has to be organised on an amateur basis
- Club has to be set up and providing facilities in an eligible area
- Club must be run by fit and proper persons
For each of these broad criteria, there are further questions to address as outlined in the HMRC CASC section of the website.
Open to the whole community means:
- Anyone can become a member free from discrimination
- As a member, anyone can use the club facilities
- Any fees don’t obstruct either becoming a member or using the facilities
Organised on an amateur basis means:
- Provides members and guests ordinary benefits of an amateur
- The club is non-profit making
- In event of the dissolution of the club, assets are to be applied for approved sporting or charitable purposes
Level of fees means:
The costs involved in participating in sport vary enormously but when considering a CASC application, the HMRC are looking for evidence that a club isn’t prohibiting participation.
For more information on which clubs can qualify, please see the HMRC Website