Running a community amateur sports club (CASC)
Paying tax
Community amateur sports clubs (CASCs) need to pay Corporation Tax on any income or capital gains that don바카라 사이트™t qualify for tax relief.
If your CASC needs to pay tax you must:
- file a Company Tax Return
- include form CT600E if you바카라 사이트™re claiming relief on any income or gains
If you have no tax to pay you only need to complete a tax return if HM Revenue and Customs (HMRC) asks you to.
Limited companies must also send annual accounts to Companies House.
You may have to pay a fine if you do not complete a tax return when you need to or you file your tax return late.