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Community amateur sports clubs asked to check their status

Author: ICAEW Insights

Published: 05 Apr 2024

HMRC is writing to community amateur sports clubs and asking them to check if they are still eligible to stay within the scheme.

A club can apply to register with HMRC as a community amateur sports club (CASC) where it meets the necessary conditions.  By becoming a CASC, the club benefits from tax reliefs on income and gains, as well as gift aid on qualifying donations and business rates relief. The club must continue to meet the conditions to keep its status as a CASC.  

In its latest one-to-many campaign, HMRC is writing to all CASCs and asking them to check if they are eligible to stay within the scheme. The first batch of letters was sent out in late March and further batches will be sent out in April and possibly early May.  

The letter states that the club should contact HMRC by email or post if it no longer meets the conditions to be a CASC. The club is asked to tell HMRC why it no longer meets the conditions and the date on which it ceased to be eligible for the scheme. The letter gives the date by which the club should contact HMRC, and provides an email and postal address for correspondence. The letter states that a penalty may be charged if the club does not inform HMRC that it no longer meets the conditions.  

The club is not required to take any further action where it finds that it continues to meet the qualifying conditions.  

For further information, see HMRC’s collection of documents on CASCs.  

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