Community amateur sports club

Read CASC commonly asked questions and answers here. However it would be reasonable to provide a mileage allowance or to cover the cost of travel on public transport. There will be no limit on the number of players a club can pay at any one time. For example, for an overseas player, the cost of flights, obtaining a visa and accommodation would need to be included. Cookies are small text files stored on your computer while you are visiting a website. For example, attending 3 day sporting event in another city in the UK that required an overnight stay. What kind of club can register?
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Payments to members

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Amateur Sports Clubs - Charity or CASC?

Amendment of CTA 3. If a CASC ceases to operate, its assets would have to be passed on in accordance with the legislation to another CASC, the governing body of an eligible sport or a charity. We would expect a CASC's members to want the accounts to be kept and audited in a way commensurate with the size of the club's income. If you have members who play, but are also paid in some other capacity, perhaps as a groundsman or a bar steward, then that is fine. If members have one eye on selling off the ground for building a supermarket and sharing the profits, then CASC status is not for them. The scheme has no problem with a club that provides facilities, such as a bar or even facilities for a non-eligible sport like darts, provided this is ancillary to its main purpose. To show community participation, membership must be affordable for the majority of the community; and there must be no test of skill for admission into the club.
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Community Amateur Sports Club

For example, a tour for junior members or tour for a club that promotes participation in a physically demanding sport. Competitions with prizes of sufficient value or of such frequency to attract professionals are not acceptable for a CASC. Where can the club obtain an approved model constitution? This publication is licensed under the terms of the Open Government Licence v3. In order to be eligible for the CASC scheme, a clubs main purpose must be to providing facilities for eligible sports and to encourage people to take part in them. Donations made under corporate Gift Aid can reduce the profits chargeable to CT.
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Example O A similar tournament is run by a group of tennis clubs on a knock out basis and there are no plans to use any spare time for those knocked out for tennis related events or to return home early. No, the legislation categorically states that membership fees cannot be treated as gifts, and therefore cannot come within Gift Aid. What will the IR require for club accounts? How do we obtain mandatory rates relief as from 1st April ? HMRC will publish guidance on the new rules and existing CASCs will have 12 months from the date the regulations come in to force to make any necessary changes.
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