Community Amateur Sports Clubs and HMRC Requirements
Use this section if you run or are setting up an amateur sports club and want it to be registered with HM Revenue and Customs (HMRC) as a community amateur sports club (CASC). CASC status gives an eligible sports club access to certain tax reliefs without the club having to become a charity.
What does CASC registration involve?
To register, a club must be organised on an amateur basis, be open to the whole community and have the promotion of an eligible sport as its main purpose. Its constitution needs to reflect these requirements and HMRC also expects the people who manage the club to satisfy its fit and proper persons test. A general members' club constitution will not normally be enough on its own.
What documents are in this section?
The Community Amateur Sports Club ("CASC") Constitution is drafted to meet the registration conditions. The List of CASC Eligible Sports helps you check that your sport qualifies and the Application to Register a CASC is the form used to apply. The Guidance Note: Fit and Proper Persons (Trustees and Managers) and the Declaration for Fit and Proper Persons (Trustees and Managers) cover HMRC's requirement that those who run the club are suitable people to do so.
If your sports club does not want CASC status, the ordinary club constitutions in the Clubs: Guidance and Constitutions section may be more suitable.
Community Amateur Sports Clubs and HMRC Requirements is part of Charity. Just £38.50 + VAT provides unlimited downloads from Charity for 1 year.
Frequently Asked Questions
Why does HMRC care whether our club's committee members are fit and proper persons? +
Because CASC status brings tax reliefs, and the law attaches a management condition to bodies claiming them: the club's managers, committee members and anyone controlling spending, must be fit and proper persons, broadly people who will not abuse the reliefs. A club that cannot show it took care here risks its reliefs. The practical evidence is a signed declaration from each manager when appointed; the guidance note and declaration form are in this section.
Does our sport qualify for CASC registration? +
Check before you plan anything: HMRC recognises a defined list of eligible sports, and your club's main purpose must be providing facilities for and encouraging participation in one or more of them. Most established sports qualify but the boundary cases, mind sports, motor sports variants and newer activities, need checking rather than assuming. The List of CASC Eligible Sports in this section is the reference point, and the constitution then names your sport.
How do we actually apply to register as a CASC and how long does it take? +
Apply to HMRC with your adopted CASC-compliant constitution, details of your activities, membership and finances and your bank information. Get the constitution right first, HMRC assesses your rules against the conditions, and be sure before you send: an application cannot be withdrawn and a registered CASC cannot voluntarily deregister. Processing times vary, so apply well before you need the reliefs. The Application to Register a CASC template assembles what HMRC asks for.
What conditions does a CASC have to keep meeting after registration? +
The conditions are continuing, not a one-off gate: stay open to the whole community with affordable fees, remain organised on an amateur basis with your main purpose being participation in an eligible sport, keep at least half your members participating and respect the income limits on non-member trading and property income. Breach can lead HMRC to deregister the club, losing all reliefs and triggering an exit charge on assets. Review the conditions annually; the guidance note supports the check.
