Helping Community Amateur Sports (CASC) - Charities & Academies - Attain Qualifying Standards

CASC & Charity Compliance Portal for Amateur Sports Clubs
CASC Accountants & Accountancy Services for Clubs. 2105 CASC Guidlines

New 2015

Clubs are rightfully concerned about the impact of the new 2015 Guidelines for CASC. Many face the prospect of de-registration or an uphill struggle to interpret the requirements published by HMRC. Compliance is not simply a matter accounting and form filling . From this page your club can gain an overview of the new requirements and guidance towards the methods of becoming fully compliant.
Guidance & Newsletter - Registered CASCs
If your club is already registered as CASC and wants more information
about becoming compliant with the new regulations
       Click Here
Guidance & Newsletter - Not-for-Profit Clubs
If your club is seeking CASC registration and needs the best guidance to avoid rejection of your application
       Click Here
Eligible Types of Sport
Please note that this does not include activities such as Chess, Darts,
Pilates, Marching Bands etc
ACASC - The Association of Community Amateur Sports Clubs

Information & Documents for Community Amateur Sports Clubs

Note: LOG INTO the LIBRARY HERE & download information from this page.

(01)    2015 CASC Guidelines ACASC [1209] Download
  • Feedback from over 200 Local Authorities has identified a number of pitfalls or ‘survival strategies’ that a Community Amateur Sports Club could easily and innocently have adopted or evolved into since the club’s initial registration for mandatory relief. The Charity Commission has already issued clear guidance to Charity clubs to stay focused on Primary Objectives.

    CASCs are about to hear similar message from HMRC. Association members will be able to provide a strong and convincing reply to the Compliance letter that they are set to receive.

    Were any of these 8 'risky' survival strategies currently adopted by your club?

  • (02)    CASC De-registration ACASC [1212]
  • Following the consultation of the new regulations surrounding CASC status HMRC have again clarified that there is no other provision available for a club to be self-removed from the CASC register, other than by HMRC terminating the club’s registration. HMRC will terminate a club’s registration when it appears that they are no longer entitled to be registered and will notify the secretary of the club accordingly.

    Our Tax expert Michelle looks at what this means in practice.

  • (03)    Rate Relief & Club Valuation Errors ACASC [1198]
  • Our research shows that several independently owned businesses (clubs, restaurants, bars, caterers, sports shops etc) are considering Valuation Office Appeals against local competing CASCs that may not be operating technically (as far as rate relief is concerned) within the trading ethos of the scheme.

  • What are the implications of a VOA 'Split Assessment' for the club's Mandatory Rate Relief?

  • Our interest in the matter revolves around how individual Valuation Officers (and other Local Authority officials) interpret what constitutes the ‘Club Assessment' for the application of rate relief.

    Information restricted to local ACASC Members

  • (04)    Rate Relief & Local Authorities ACASC [1206] Download
  • It is universally understood that the registered CASC enjoys 80% Mandatory Rate Relief.

    However, our research has now uncovered a common set of circumstances, under which amateur clubs enjoying Mandatory or Discretionary rate relief, can have the entitlement partly eroded or completely removed by charges levied by the Local Authority.

    Such charges can be levied and enforced by the Local Authority independently of any subsequent legislation that is expected to be passed by HMRC.

  • Download this document to understand the circumstances .

  • (05)    Local and Authority Franchise Bars ACASC [1197] Download
  • The Association recently helped a club whose Local Authority considered commercially rating the club bar simply because it was a Franchise. The authority was also unimpressed that the club was a CASC. Could any of this happen to your club and what would the outcome be?

  • (06)    Club Gradings for Local Authorities ACASC [1192] Download
  • To help Community clubs assess their position, The Association of Community Amateur Sports Clubs has been invited by several Local Authorities to begin grading their local clubs against National Statistics. This is being done to assess the level of pressure and risk that new legislation is typically bringing to clubs. Download this document to see how the grading system works:

  • (07)    CASC Statistics & Local Club Newsletter ACASC [1190] Download
  • We have received requests from Local Authorities throughout the UK for up-to-date statistics to gain an overview of the potential impact of new legislation on Community Clubs. Particular concern is shown over those clubs who are now CASC registered or aspiring to become registered.

    And of mounting importance to authorities are decisions clubs may make that are also linked to local legislation - in and around the following subjects: Accounting / Licensing / Franchising / Child Protection / Securing Club Assets

  • Clubs who wish to keep updated on local developments should sign up for our local Newsletter via the Library.

  • (08)    New Legislation & CASC Failures ACASC [1188]
  • In this document Michelle Parsons (our tax expert) looks at the range of circumstances that could lead to CASC failures. (Local Authority Officers & Association Club Members Only)

    Michelle also looks at the possible impact on the Local Authority if a high turnover or high profile club is de-registered.

    As a taxation professional, she is able to draw upon experience of the kind of things HMRC will and will not usually tolerate after 'switching on' new legislation. She looks at HMRC timelines and warnings and penalties, which many clubs may have never previously experienced.

  • This document also contains a list of newly registered CASCs (2014) and also features a list of those clubs who (for one reason or another) have left the scheme.

  • (09)    New CASC Guidelines Update ACASC [1193] Download
  • It is understood that HMRC will be issuing technical guidance on the new rules for CASC in the Autumn of 2014. However, this Association advises its members that clearer guidance will probably not mean a re-drafting of the guidance already issued on HMRC web site. This document addresses the best approach to dealing with mounting uncertainty over the new rules.

  • (10)    CASC Taxation ACASC [1189] Download
  • Many high-turnover clubs seem to be unaware that the Finance Bill 2014 has become law having been granted Royal Assent in July, and that the publication of new the Guidelines for CASC by HMRC earlier this year remain unchanged. What are the priority issues now facing clubs?

  • (11)    Enquiry from Sports Association ACASC [1096] Download
  • In the last few months, we have received several enquiries from sports associations regarding guidance on new CASC legisaltion now affecting golf clubs. Here is our standard response. . . .

  • (12)    Trading Subsidiaries ACASC [1186] Download
  • Many clubs will now need to consider a Trading Subsidiary in order to maintain their CASC status and certainly to avoid large tax bills. They should be mindful that the operative date for the new Guidelines began in April 2014 giving clubs a 1-year transitional window.

  • (13)    Cost of Playing Golf ACASC [1194]
  • A financial services provider has said the cost of golf is likely to soar over the course of the next generation, even though many venues have slashed green fees and only given modest rises to annual subscriptions in the last few years.

    Friends Life polled 2,000 adults aged 35 to 44 and examined trends in the cost of golf over the last decade. It concluded that the average Brit who treats golf as a hobby pays £918 per year on the sport. This will almost exactly double in 28 years to £1,834 if inflation in the UK is two percent per year, every year until 2042.

    “The cost of golf is expected to far outstrip inflation,” said Colin Williams, managing director of Corporate Benefits, Friends Life. “As a nation we expect to spend far more time on our hobbies in retirement yet research shows this may not be affordable by the time we get there due to costs soaring far above inflation. The estimated cost of golf is calculated using an annual percentage increase tracked against prices over the past decade and extrapolated at that annual percentage increase from the 2014 price for the 28 years to 2042. Annual inflation of two percent was assumed.”

    Source Golf Club Management Magazine Emma Williams August 13th 2014

  • (14)    Risk Assessment Community Clubs ACASC [1135] Download
  • Following changes to national law in 2014 Community Clubs are advised to re-assess their insurance cover specifically as Community Clubs. Many face additional hidden risk. Contact us to organise a FREE on site Risk Review at no obligation.

  • (15)    Grant Applications ACASC [1133] Download
  • Many clubs at some point consider the problems of raising funds through grants, bursaries and other types of funding for club projects. Our research shows that for sums up to around £5,000 the funding application process for the club often takes place online. Applications are reviewed and a decision is made through a process that is often quite impersonal. What can the club do to stand out from the crowd, especially when applying for larger amounts?

  • (16)    HMRC Guidelines ACASC [1132] Download
  • The Finance Bill 2014 (passed on July 17th) confirms the effective (Operative) date for the new legislation. For those in any doubt this brief document should clarify some of HMRC policy. Simply Log in here free of charge to pick this up.

  • (17)    ACASC News Sheet - July 1st 2014 ACASC [1131] Download
  • Many clubs face a gap in understanding the Opportunities and Risk brought to them by new government legislation.

    Therefore we recommend the building of a series of written Club Community Policy Statements, which can be compiled (with our help) into a comprehensive statement (document) about how your club conducts itself as a Community Club. Although this is not yet a legal requirement under the rules of any Local Authority that we are aware of, the reasons and benefits of completing this exercise are many.

  • (18)    ACASC News Sheet - June 1st 2014 ACASC [1101] Download
  • There is a real and growing need for Amateur Sports Clubs to raise additional or increased revenue to that which the club would normally expect during the course of the year.

    With the assistance of business guru and mentor Mr Colber Adamian-Thomas, ACASC has developed the LinkSport Project to help clubs explore new income potential. Many of these opportunities are open to all types of UK amateur clubs – but will undoubtedly be overlooked by many (if not the majority) of clubs.

    There are now huge opportunities for clubs to develop business ideas through more ‘lateral’ thinking in order to generate revenues. Download this document to know more.

  • (19)    ACASC News Sheet - May 1st 2014 ACASC [1097] Download
  • HMRC have released updated CASC registration statistics - which we have analysed briefly. CASC registration numbers remain static for some sports - why? It is quite clear that some clubs attempting to register (as CASC) are simply not making the grade - and probably won't for some time to come. See more in the attached document.

  • (20)    ACASC News Sheet - April 2nd 2014 ACASC [1095] Download
  • Corporate Gift Aid: Clubs are now able to accept donations from Commercial Companies but what are the inherent dangers and benefits? The ComSport Service offered by ACASC may provide a helpful answer.

  • The Localism Act 2012 - Your club may benefit - but how?
  • Mandatory Rate Relief for CASC - who actually subsidises it? Your club should know this fact...

  • (21)    Impact of CASC Legislation ACASC [1143] Download
  • On the 10th-11th March 2014 the UKGCOA Held a conference at the Forest of Arden GC. Several questions were submitted to ACASC to assist a presentation given by the Association's CEO Andrew Lloyd-Skinner. Here are the questions and the answers we gave.

  • (22)    Corporate Sponsors & Donors ACASC [1142]
  • Our advice to clubs who are currently talking to Sponsors about renewed agreements is to tell them about the change in Tax Laws in April 2014. Give them the option of Sponsoring or donating. Some Sponsors may prefer to become donors or perhaps also contribute to a club project as full tax relief may be obtainable on the gift. More details about working with Sponsors & Donors can be obtained through the main LinkSport & Library menu of the left.

  • (23)    CASC Consultation Guidelines HMRC [1141] Download
  • For those that have not yet studied the HMRC response to the CASC Consultation here is the document

  • (24)    CASC Bar Licensing Home Office [1139] Download
  • The Home Office has launched a public consultation proposing a move from centrally-set to locally-set fees for alcohol licences. The consultation proposes removing the current annual licence fee levels and replacing them with a higher cap. As such, local authorities would be free to set licence fee levels for clubs (provided they come beneath the cap) – meaning that some clubs could be required to pay more than they are currently. .

  • (25)    LinkSport Cardiff Council [1152] Download
  • We are really pleased that Cardiff has come on board wholeheartedly with ACASC LinkSport Business Fundraising for Community clubs. Looking forward to hosting a Seminar for potential business donors. Sports Cardiff in particular are keen to get more clubs registered as CASC.

  • (26)    ACASC Documents ACASC [1153] Download
  • As a result of our brief Consultation Response to HMRC we were invited to attend the Consultation in Westminster in person. We are pleased that in 2014 Corporate Gift Aid will also benefit clubs, which was the principal suggestion in our response document - See Download Attachment

  • (27)    Corporate Gift Aid HMRC [1098]
  • ''Providing benefits in return for donations: Rules & Limits When someone makes a donation to your charity or Community Amateur Sports Club (CASC) you may want to give them (or people connected to them) a token of your appreciation - a 'benefit'. As long as the value of the benefit doesn't exceed certain limits the donation will still qualify for Gift Aid. If the benefit value exceeds these limits the donation won't qualify for Gift Aid.'' More Details >