CASC Tax Relief Calculator

A CASC is a sports club registered with HMRC that meets specific criteria: it must be open to the whole community, not operate for profit, have sports as its main purpose, and provide facilities/promote participation in eligible sports.

CASCs receive: corporation tax exemption on trading income up to £50,000/year and investment income up to £10,000/year; Gift Aid eligibility (25p per £1 donated); 80% mandatory business rates relief; and stamp duty relief on property transactions.

No — membership fees are not qualifying donations for Gift Aid. However, separate voluntary donations from members and supporters qualify for Gift Aid. Clubs can encourage members to make annual Gift Aid donations separate to membership.

CASCs are simpler to register and maintain than charities. They don't require Charity Commission registration. However, charities receive wider tax reliefs. Large clubs with significant income may benefit more from charitable status than CASC status.

HMRC maintains a list of eligible sports including football, cricket, tennis, rugby, swimming, cycling, golf, athletics, martial arts, and many others. The sport must be 'physical or mental' and be recognised by Sport England or UK Sport.

Complete form CASC(A)1 on HMRC's website. The club must have a constitution that meets CASC requirements, provide financial accounts, and list its main activities. Registration is free and typically takes 4–8 weeks.

No — CASCs must be genuinely amateur. Players cannot be paid for playing (though reasonable expenses are permitted). Any payment for performance disqualifies the club from CASC status. Coaching staff can be paid.

CASCs receive 80% mandatory relief on non-domestic rates (business rates). Local councils may award up to 100% discretionary relief. This can save thousands annually for clubs with their own facilities.

If a CASC's trading income exceeds £50,000 in a year, all trading income becomes taxable (not just the excess). However, the club can take steps to structure activities to remain within thresholds — seek accountancy advice.

Yes — corporate sponsorship is taxable income for CASCs. However, if structured as a donation (no commercial benefits to the sponsor), Gift Aid may apply. Genuine sponsorship (commercial benefits in return) is taxable trading income.

Keep: annual accounts, Gift Aid declarations from donors, minutes of AGMs, evidence of eligibility criteria being met, and CT600 corporation tax returns (even if nil tax is due). Keep records for 6 years.

CASC is easier to administer and suitable for most amateur sports clubs. Charity status provides wider tax benefits but requires Charity Commission registration, stricter governance, and more complex accounting. Large clubs (£100,000+ income) should compare both options.