HMRC is seeking views on draft regulations to clarify the conditions for Community Amateur Sports Club (CASC) status, which gives clubs access to “charity-type tax reliefs”.
Some clubs will need to change how they are structured if they wish to continue to be CASCs, the department said. “However, by introducing clearer rules for clubs to follow, existing CASCs will have greater certainty in how to remain eligible and the government hopes that the proposed changes will encourage more clubs to qualify and apply for CASC status.”
Comments are invited by 5 November.
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