1 November 2024
Section 2.18.2 of the detailed guidance notes has been updated to include grassroots sporting projects as an example of a sporting or charitable purpose.
17 March 2023
Guidance has been updated to explain that charities based in the EU, Iceland, Liechtenstein or Norway can no longer apply to get tax relief. If you got tax relief on or before 14 March 2023, you will continue to get it until April 2024.
15 September 2021
We have updated sections 6, 6.1.1 and 6.1.7 relating to deregistration.
24 March 2020
The link at section 2.19.2 for the list of recognised sports has been updated.
11 June 2018
Section 2.15.8 has been updated to clarify allowable travel and subsistence expenses.
15 June 2016
Annex 1 updated with more information on VAT.
29 January 2016
New section 2.3.9, Clubs having honorary or free life memberships has been added to this page.
17 November 2015
Paragraph 6.2 and 6.3 added to Annex 2.
23 June 2015
Chapter 6 - Temporary guidance following the changes to the CASC eligibility rules on 1 April 2015.
6 May 2015
Chapter 2.26 updated to explain how HM Revenue and Customs decides the date that it recognises a Sports Club as a Community Amateur Sports Club.
27 March 2015
The guidance has been updated to incorporate changes to the CASC rules from 1 April 2015.
27 March 2015
First published.