Community Amateur Sports Clubs detailed guidance notes
Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from.
- From:
- HM Revenue & Customs
- Published
- 27 March 2015
- Last updated
-
19NovemberSeptember20242025 — See all updates
Documents
Details
The CASC scheme was introduced in April 2002. It has enabled many local amateur sports clubs to register with HMRC and benefit from a range of tax reliefs.
This information gives CASCs access to the most up to date information available about their tax obligations and any reliefs available to them.
Details
The CASC scheme was introduced in April 2002. It has enabled many local amateur sports clubs to register with HMRC and benefit from a range of tax reliefs.
This information gives CASCs access to the most up to date information available about their tax obligations and any reliefs available to them.
Updates to this page
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Update history
2026-04-20 13:36
Updated ‘Read the Community Amateur Sports Clubs: detailed guidance notes’ to confirm charities based in the Isle of Man, EU member states, Iceland, Liechtenstein or Norway can no longer apply for tax relief. You must be based in the UK to apply for tax relief.
2025-09-09 20:09
Section 2.11.2 has been added to the detailed guidance notes clarifying provision of ordinary benefits.
2024-11-01 11:03
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.
2023-03-17 13:48
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.