For updates affecting this Division please see Part B0 Updates
Tax treatment of community amateur sports clubs (CASCs)
B5.901 Community amateur sports clubs (CASCs)—introduction
Certain sports clubs can register with HMRC as a Community Amateur Sports Club (CASC) which allows these clubs exemptions from tax on their income if they meet the qualifying requirements.
The legislation for CASCs is contained within CTA 2010, ss 658–671 (Pt 13, Ch 9) and HMRC guidance can be found at 'Community amateur sports clubs (CASCs): detailed guidance notes'.
HMRC also produces a CASC newsletter which can be found at 'Charities and community and
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Web page updated on 17 Mar 2025 16:01