HMRC has released its guidance on the upcoming changes to the Community Amateur Sports Club (CASC) Scheme. The changes are due to come into effect from 1 April 2015.
The Community Amateur Sports Club (CASC) Scheme was introduced in April 2002. It allows local amateur sports clubs to register with HM Revenue and Customs (HMRC) and benefit from a range of tax reliefs, including Gift Aid.
As of 1 April 2015 a number of changes will be made to the CASC scheme, there will also be an increase in the tax exemptions for property and trading income.
The changes
As a CASC you won’t pay tax on:
trading profits if your turnover is less than £50,000 a year (£30,000 before 1 April 2015)
income of up to £30,000 a year from renting out property (£20,000 before 1 April 2015)
Income condition
There’s no longer a limit on the amount of trading income you can earn from members. The new income condition means that CASCs can’t earn more than £100,000 a year from:
Payments to players
CASCs can pay players as long as they don’t pay more than £10,000 in total to all their players in a single year.
Membership costs
There are new limits on fees and costs associated with membership:
Fees can’t be more than £31 a week (£1,612 a year)
If your club’s costs associated with members are more than £10 a week you must provide help, for example a discount to reduce those costs to £10 a week for people who can’t pay more.
Expenses
Clubs can pay expenses for some matches and tours where players take part in and promote the club’s sport.
Participation
At least 50% of a club’s members must participate in sport at the club.
HM Revenue and Customs (HMRC) have published detailed guidance explaining how the new rules work. It’s important that you read this to check whether your club meets the rules.
For clubs who comply with the new rules, there is no action that needs to be taken. For clubs that don't yet comply with the rules, the deadline set to become compliant is 1 April 2016.
For more information about CASC and the changes please contact our policy team.
You can also read the latest blog from Leigh Thompson, Policy Adviser at the Alliance on the matter.
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