Honorary membership guidance for community sports clubs

A new section has been added to guidance for Community Amateur Sports Clubs from HM Revenue and Customs. This covers the issue of honorary or free life memberships.

As the UHY charity blog says, this adds to “the lengthy list of criteria that sports clubs must meet in order to obtain/retain CASC status”.

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Changes in qualifying for community sports club tax relief

Regulations giving new detailed conditions for qualifying as a Community Amateur Sports Club (CASC), which gives a range of tax reliefs, came in from 1st April 2015. HM Revenue and Customs is also able to apply the criteria to registration applications which were put on hold while the legislation was reviewed (potentially as far back as 1st April 2010).

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Mergers and the Gift Aid Small Donations Scheme

HM Revenue and Customs guidance on the Gift Aid Small Donations Scheme doesn’t currently include reference to notification time limits in relation to mergers of charities or Community Amateur Sports Clubs. Consequently HMRC is going to accept late applications relating to mergers made on or before 30 November 2013 provided the application is received by 28th February 2014, and will also update the guidance.

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Criteria for Community Amateur Sports Clubs under review

The government has announced that it intends to clarify qualifying conditions under the Community Amateur Sports Clubs rules which allow sporting groups to claim Gift Aid and tax reliefs by registering with HM Revenue and Customs (without being a registered charity). The written ministerial statement (available on Hansard) says that some of the eligibility rules in the legislation are unclear and cause confusion.

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