To register as a new CASC you must be based in the UK, provide facilities for eligible sports and encourage people to take part. You must also be: set up with a formal constitution, known as a governing document open to the whole community and have affordable membership fees organised on an amateur basis managed by 바카라 사이트榝it and proper persons바카라 사이트� Governing document This is the document that sets out the purpose and structure of your club. It may also be called a 바카라 사이트榤emorandum and articles of association바카라 사이트�. It must: set out how you meet the eligibility criteria for registering as a CASC state that any assets left after the club closes are only used by another registered CASC , charity or related community sport Open to the whole community CASCs must be open to people of all ethnicities, nationalities, sexual orientations, religions or beliefs, sexes, ages and ability - except when a certain level of physical ability is needed to take part in a sport. Membership fees CASCs cannot charge more than 拢31 a week for membership, and clubs that charge more than 拢10 a week must provide help (for example a discount) for people who cannot pay. You can charge different fees for different types of members, like juniors or students, as long as you바카라 사이트檙e not discriminating against groups or individuals. Organised on an amateur basis CASCs must: not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports not pay more than 拢10,000 in total to all players in a year provide only the benefits normally associated with an amateur sports club, such as use of equipment, coaching, post-match refreshments only pay expenses for matches and tours where players take part in and promote the club바카라 사이트檚 sport

Register as a community amateur sports club ( CASC ) by filling in form CASC (A1) if your CASC is eligible . You cannot withdraw an application once it바카라 사이트檚 been made. What you need to complete the form You must be the club바카라 사이트檚 바카라 사이트榓uthorised official바카라 사이트� or 바카라 사이트榬esponsible person바카라 사이트� to fill in the form. You바카라 사이트檒l also need: details of at least 2 other officials, including National Insurance and telephone numbers the name and address of the club a correspondence address, if that바카라 사이트檚 different the number of members or subscriptions company or VAT references, if applicable details of a nominee or agent , if the club has one the club바카라 사이트檚 bank details details of the club바카라 사이트檚 income Within 30 days of applying, you must send copies of the club바카라 사이트檚: accounts from the last 12 months bank statements from the last 3 months rules or articles of association You must include a translation of any documents not in English. Send them to the address on the form. How long the application takes You should get a response within 3 weeks. If your application is refused HMRC will explain the reasons and what you need to change. You can appeal in writing to HMRC within 30 days of their decision if you think it바카라 사이트檚 wrong. If you바카라 사이트檙e not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal . Help with registering You can get more help and information from HMRC 바카라 사이트檚 charities helpline .

Register as a community amateur sports club (CASC)

Overview

If your sports club is based in the UK and is eligible, you can become a community amateur sports club (CASC). You바카라 사이트檒l get:

tax relief on income, gains and profits from some activities
Gift Aid repayments on donations
business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for . These are known as 바카라 사이트榪ualifying purposes바카라 사이트�.

You cannot remove a CASC from the register (바카라 사이트榙eregistration바카라 사이트�) though you can close it if the club바카라 사이트檚 members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC cannot be recognised as a charity for tax purposes.

CASCs are not regulated by the Charity Commission.

If you register your organisation as a CASC, you cannot later register it as a charity. You바카라 사이트檇 need to close down the club and transfer its assets to a new charity.

View a printable version of the whole guide

Register as a community amateur sports club (CASC)

Overview

CASCs and charities

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Register as a community amateur sports club (CASC)

Overview

CASCs and charities

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