As previously publicised, the revised Community Amateur Sports Clubs (CASC) Regulations came into effect in April 2015. The Sport and Recreation Alliance understands that HM Revenue & Customs (HMRC) has already written to most of those clubs that had an application for CASC status pending prior to the changes being announced.
In addition to contacting these ‘stockpiled’ clubs, the Alliance understands that HMRC is now in the process of writing to a significant proportion of existing CASCs – probably in the region of 3,000 clubs – to alert them to the changes to the scheme. The letters provide a summary of the main changes and contain a self-assessment checklist which clubs are asked to use to work out if they are compliant with the new rules. Clubs will have until 1 April 2016 to make any changes necessary to comply with the new rules.
The Alliance would encourage any club that has been written to by HMRC to contact their relevant National Governing Body for advice in the first instance. In addition, clubs may wish to visit www.cascinfo.co.uk for further advice and guidance on the CASC scheme.
For more detailed information on the new CASC rules see the HMRC guidance notes.
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