Updated 1 November 2026
What a CASC gets
A club registered as a CASC can get:
- Tax relief on some of its income and gains
- Gift Aid on donations from individuals
- Business rates relief of up to 80%
The tax exemptions apply when the money is used for qualifying purposes. They cover trading income where turnover is under £50,000, property income up to £30,000, bank interest, capital gains, and membership fees and bar profits from voting members.
Gift Aid applies to genuine donations. Membership fees do not qualify for Gift Aid.
Who can register
To register as a CASC, a club must:
- Be based in the UK
- Provide facilities for eligible sports and encourage people to take part
- Have a formal constitution, known as a governing document
- Be open to the whole community
- Keep its fees affordable. Fees can be no more than £31 a week, and clubs charging more than £10 a week must help people who cannot afford to pay
- Be organised on an amateur basis, paying no more than £10,000 a year in total to all its players
- Be run by fit and proper persons
CASC or charity?
A sports club can register as a CASC or as a charity, but not both. Once a club is registered as a CASC it cannot later become a charity, so it is worth talking this through as a committee before you apply.
CASCs are not regulated by the Charity Commission.
How to register with HMRC
- Make sure your governing document (constitution) meets the CASC rules
- Fill in form CASC (A1). You need details of at least 2 other club officials, the club's bank details and its income
- Within 30 days of applying, send copies of the last 12 months of accounts, the last 3 months of bank statements and the club's rules
- You should get a response from HMRC within 3 weeks
Running a CASC day to day
Keeping clear records of members, fees and payments makes it easier to show your club is open, affordable and amateur. With Club Anywhere, registered clubs and CASCs get a discounted transaction rate, and every member, payment and renewal is recorded in one place.