CASCs are sports clubs registered with HMRC which meet qualifying conditions, as set out in B9.502. There are a number of tax exemptions and reliefs available to qualifying CASCs which are set out below and also see 'Community Amateur Sports Clubs: detailed guidance notes'.
For the government's complete suite of notes on CASCs, see 'Community amateur sports clubs (CASCs): detailed guidance notes'. The conditions to be a qualifying CASC are detailed in B5.902.
Tax exemptions for CASCs
CASCs are exempt from1:
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•ÌýÌýÌýÌý corporation tax on interest, on income received under the gift aid scheme and on its company gift income, see more on gift aid below
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•ÌýÌýÌýÌý corporation tax on any UK trading income up to £50,000 for a 12-month accounting period. For further information see HMRC guidance at 'Work out taxable income for a CASC'
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•ÌýÌýÌýÌý corporation tax on UK property income up to £30,000 for a 12-month accounting period, and
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•ÌýÌýÌýÌý tax on chargeable gains
'Qualifying purposes' means for the purposes
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Web page updated on 17 Mar 2025 14:50