Community Amateur Sports Clubs

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26 Nov 2013

The Treasury have written to me with an update about the Community Amateur Sports Clubs (CASC) scheme.

HMRC has carried out a review into the scheme and found that CASC eligibility rules were unclear and caused confusion. This has made the scheme unnecessarily difficult for clubs to operate, and also for HMRC to administer.
As a result of a public consultation on proposed changes to the scheme, the Government will now be taking forward a package of measures to make the qualifying conditions clearer and less confusing. They are proposing to introduce a set of simple rules that will accommodate the vast majority of clubs without them needing to make any significant changes. Most clubs will either already meet these new requirements or will need to make only minor changes to the way in which they operate.

Full details of the changes are set out in the consultation responses document which can be found at

While HMRC has been reviewing the CASC regulations, some clubs that have applied to become CASCs have had their applications put on hold. HMRC is writing to each club whose application has been put on hold to draw their attention to the consultation responses document.

Once the legislation has been finalised HMRC will be contacting existing CASCs to provide guidance and help them understand the implications of the new rules. Any clubs that do need to make further arrangements will have up to 12 months in which to do this.