Clubs: Miscellaneous

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 sub-folder.

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 sub-folder is the reference point, and the constitution then names your sport.

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right first, HMRC assesses your rules against the conditions, and be sure before you send: an application cannot be withdrawn and a registered CASC cannot voluntarily deregister.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.

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.