Sports club review won’t alter PAYE

Community Correspondent
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HMRC has finished consulting on the clarification of eligibility conditions for community amateur sports clubs (CASCs), but a Baker Tilly partner warns there’s an ever-present need for clubs to remain vigilant of PAYE requirements.

The Revenue said it will publish the findings of the consultations, which ended on 12 August, in the autumn.

Baker Tilly tax partner Mike Down said while the consultations suggest that payments to players might now be allowed in some circumstances for the purposes of CASC, there is no mention of taking these payments outside of PAYE.

This means that many small clubs will need to “continue to be wary of the distinction between employed or self-employed status for...

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