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Guidance

Community Amateur Sports Clubs detailed guidance notes

Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from.

Updates to this page

From:
HM Revenue & Customs
Published:
27 March 2015
Last updated:
12 May 2026
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  1. Section 2.25 of 'Read the Community Amateur Sports Clubs: detailed guidance notes' has been updated in relation to the location condition.

  2. Updated 'Read the Community Amateur Sports Clubs: detailed guidance notes' to confirm charities based in the Isle of Man, EU member states, Iceland, Liechtenstein or Norway can no longer apply for tax relief. You must be based in the UK to apply for tax relief.

  3. Section 2.11.2 has been added to the detailed guidance notes clarifying provision of ordinary benefits.

  4. Section 2.18.2 of the detailed guidance notes has been updated to include grassroots sporting projects as an example of a sporting or charitable purpose.

  5. Guidance has been updated to explain that charities based in the EU, Iceland, Liechtenstein or Norway can no longer apply to get tax relief. If you got tax relief on or before 14 March 2023, you will continue to get it until April 2024.

  6. We have updated sections 6, 6.1.1 and 6.1.7 relating to deregistration.

  7. The link at section 2.19.2 for the list of recognised sports has been updated.

  8. Section 2.15.8 has been updated to clarify allowable travel and subsistence expenses.

  9. Annex 1 updated with more information on VAT.

  10. New section 2.3.9, Clubs having honorary or free life memberships has been added to this page.

  11. Paragraph 6.2 and 6.3 added to Annex 2.

  12. Chapter 6 - Temporary guidance following the changes to the CASC eligibility rules on 1 April 2015.

  13. Chapter 2.26 updated to explain how HM Revenue and Customs decides the date that it recognises a Sports Club as a Community Amateur Sports Club.

  14. The guidance has been updated to incorporate changes to the CASC rules from 1 April 2015.

  15. First published.

Documents

Read the Community Amateur Sports Clubs: detailed guidance notes

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Find out about Corporation Tax and VAT rules for Community Amateur Sports Clubs

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How to incorporate an existing CASC into a company

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Find out about multi-sports clubs and CASCs

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Find out about seasonal sports and CASCs

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How to adopt CASC clauses

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Details

The CASC scheme was introduced in April 2002. It has enabled many local amateur sports clubs to register with HMRC and benefit from a range of tax reliefs.

This information gives CASCs access to the most up to date information available about their tax obligations and any reliefs available to them.

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