Form

Guidance on how to complete form CASC(A1) Community Amateur Sports Club Registration

Updated 17 March 2023

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.

This guide will help you complete the Community Amateur Sports Clubs (CASCs) registration form CASC(A1). You may find it easier to print this guide so that you can refer to it as you complete the form.

The CASC(A1) form is used for a sports club to register as a Community Amateur Sports Club with HM Revenue and Customs (HMRC). HMRC will use the information provided on this form to determine whether your club meets the requirements to be a CASC. If a club satisfies the qualifying conditions set out by HMRC, they can claim Gift Aid repayments or other CASC tax reliefs and exemptions in the UK. CASC status is only available to clubs involved in eligible sports as decided by National Sports Councils.

HMRC will publish the names and addresses of registered CASCs. This allows members and potential donors to confirm that a club is registered.

1. Before you start

Before you start completing the form you’ll need to consider whether your organisation is likely to qualify as a CASC.

To register as a CASC, your club must be set up with a formal constitution, for example its rules or memorandum and articles of association (referred to on the form as its ‘governing document’). The governing document must require the club to meet certain conditions and the club must also be able to show that it actually meets these conditions in practice. If the club’s current governing document doesn’t comply with the requirements of the CASC scheme then you need to get the document amended, using the correct process for amending the club’s governing document, before you submit an application. HMRC has provided model clauses to help you. Please see notes in the ‘Governing document’ section below.

2. CASC qualifying conditions

Your club’s constitution must satisfy the requirements for a CASC and the constitution must have been formally adopted by the club’s members before you make your application.

The conditions to be satisfied are that:

• the club must be open to the whole community
• the club’s main purpose must be to provide facilities for eligible sports, and to encourage people to take part in them
• the club must be organised on an amateur basis

It must also be able to show that:

• the club is set up and provides its facilities in an eligible location
• the club is managed by fit and proper persons

Your club won’t qualify unless every one of the conditions above is met.

Full details of how these conditions are satisfied are set out on Register as a community amateur sports club.

3. Eligible location

To meet this condition a club must be based in the UK.

4. Management by fit and proper persons

To meet this condition your organisation must be run by people who will ensure that the funds and tax reliefs the club benefits from are used for qualifying purposes.

You need to tell HMRC who is authorised to act on behalf of your club in relation to tax, and what they are permitted to do. There are a minimum of two roles which you must allocate to people within the club: the ‘authorised official’ and some ‘responsible persons’

4.1 The authorised official

This is the person within your club who you tell HMRC is authorised to deal with your tax affairs and, where necessary, submit tax returns. Your club must have an authorised official. This is the only person within your club who is authorised to submit repayment claims. HMRC will contact this person if they have any questions about your club. You can appoint two authorised officials if you wish just in case one is not available when HMRC needs to contact them.

4.2 The responsible persons

This should be a person with legal responsibility for running your club and includes:

• trustees
• directors (where your club is a company)
• other persons in controlling positions in your club such as the chair, treasurer, secretary, members of management committee and financial controller

You’ll need to nominate between two and four responsible persons.

A responsible person may also be the authorised official but where they are you need to nominate at least two other responsible persons so there is a minimum of one authorised official and two responsible persons. The person who completes this form (the ‘applicant’) must be one of the responsible persons or the authorised official.

All authorised officials and responsible persons are ‘managers’ of your club and must be ‘fit and proper persons’ in order for the club to be eligible for tax reliefs. Before completing this form those managers should read the Pension administrators: guidance on the fit and proper person criteria. The guidance includes a suggested model declaration for the managers of the club to confirm that they are a fit and proper person that a club may use for its own records. There is no requirement to use this model declaration but, if HMRC asks you, you must be able to show that you have carried out suitable checks to demonstrate the person is fit and proper. Please read the detailed guidance on the Charities: fit and proper persons test.

Further details about these qualifying conditions are given in Chapter 2 of the Chapter 2: Applications for recognition as a charity for tax purposes.

4.3 Allocating roles to people outside your organisation

Your club may also choose to appoint people outside the club to act on its behalf. There’s no requirement to do so but if you wish to you can appoint:

4.4 A nominee

This is an individual or an organisation, who you authorise to submit Gift Aid or other tax repayment claims on your behalf. They might just make the claims for your club or they might make the claim and receive the repayment for your club. A nominee can also act as an agent.

4.5 A collection agency

This is a nominee that submits large numbers of Gift Aid repayment claims to HMRC and that has been recognised by HMRC as a collection agency. If you use a collection agency you need to show the details of this on the application form in the same way as for a nominee except that you don’t need to provide bank details for the collection agency as these are already known to HMRC.

4.6 An agent

This is an individual or organisation such as an accountant or lawyer with whom you authorise HMRC to exchange information about your organisation’s tax affairs. Agents may submit repayment claim forms and tax returns on behalf of the club. They might also be a nominee for it. If you’re an agent acting on behalf of the club you need to provide authority for using form Tax agents and advisers: authorising your agent (64-8).

5. Notes to help you complete the form

Form CASC(A1) is designed to be downloaded, saved on your computer and filled in on screen. This guide provides help with some of the sections on the form.

Please complete this form in English. If any documents you send in with the form are not in English please provide a translation of these documents.

It is essential that the information you provide on this form is complete and correct. If not, HMRC may ask you to send in a new form.

6. Section 1 - the club

In this section you should give the details of the club that wishes to claim the tax repayments or exemptions.

You should provide an address that can receive post and at which HMRC can correspond with club officials. For a company this address should be the registered office address.

HMRC also needs to know the address at which the sports facilities will be provided. Please complete the 2nd address box if this address is different from the correspondence address.

Please provide an e-mail address if your organisation has one. HMRC will use this to send you occasional details about changes to procedures or new guidance. If you don’t have an e-mail address for your organisation please put ‘None’ in the box.

This section asks for the HMRC- issued Unique Taxpayer Reference and the Company Registration Number. Not all organisations will have these but if your club does they should be entered here.

7. Section 2 - details of the person making the application

In this section you should give details about you and about your relationship with the club. You must be the authorised official or a responsible person, or both.

8. Section 3 - governing document

This is the document that sets up your club. The form and wording of your club’s governing document are very important and will help HMRC to determine whether your club meets the conditions for registration as a CASC.

To assist you with your registration HMRC has drafted some examples of clauses that meet the legal requirements. They are shown as model clauses in this guide. If you decide to adopt these clauses you should ensure that other parts of your governing document don’t conflict with them as this could affect your registration. If you have any doubts whether your governing document is acceptable you should contact your sport’s governing body.

8.1 Main purpose - model clause

‘The main purposes of the club are to provide facilities for and to promote participation in the amateur sport(s) of [insert sport(s)] in [insert area, for example, Littleville].’

8.2 Open to the whole community without discrimination

A club is open to the whole community if:

• membership of the club is open to all without discrimination
• the club’s facilities are available to members without discrimination
• any fees are set at a level that does not pose a significant obstacle to membership or use of facilities

Discrimination includes indirect discrimination and includes:

• discrimination on grounds of ethnicity, nationality, sexual orientation, religion or beliefs
• discrimination on grounds of sex, age or disability, except as a necessary consequence of the requirements of a particular sport

This doesn’t prevent a club from having different classes of membership depending on factors such as the age of the member, whether the member is waged or unwaged, or whether the member is a playing or a non-playing member.

You should ensure that your club’s membership procedures are clear and open. They must be free from any restrictions that might foster discrimination, for example, proposing and seconding applications for membership.

8.3 Open to the whole community without discrimination - model clause

‘Membership of the club shall be open to anyone interested in the sport on application regardless of sex, age, disability, ethnicity, nationality, sexual orientation, religion or other beliefs. However, limitation of membership according to available facilities is allowable on a non-discriminatory basis.

The club may have different classes of membership and subscription on a non-discriminatory and fair basis. The club will keep subscriptions at levels that will not pose a significant obstacle to people participating.

The Club Committee may refuse membership, or remove it, only for good cause such as conduct or character likely to bring the club or sport into disrepute. Appeal against refusal or removal may be made to the members.’

8.4 Non-distribution to members

A club is non-profit making if its governing document requires any surplus income or gains to be reinvested in the club. Surpluses or assets can’t be distributed to members or third parties. This doesn’t prevent donations by the club to charities or to other clubs that are registered as community amateur sports clubs.

8.5 Non-distribution to members - model clause

‘All surplus income or profits are to be reinvested in the club. No surpluses or assets will be distributed to members or third parties’.

8.6 Application of assets on dissolution

A club’s governing document must require that any net assets on dissolution be applied for the purposes of another registered CASC, a registered charity or the sport’s governing body, for use in related community sport.

8.7 Application of assets on dissolution - model clause

‘Upon dissolution of the club any remaining assets shall be given or transferred to another registered CASC, a registered charity or the sport’s governing body for use by them in related community sports.’

Even slight departures from this wording for example, referring to ‘charitable and benevolent purposes’ may mean that this requirement isn’t met. This doesn’t prevent a club from repaying any unspent grant to a grant-making body where this was a condition of it being made.

Additional information can be found at the Community Amateur Sports Clubs website. More detailed guidance on Registering as a Community Amateur Sports Club with HMRC can be found at Register as a community amateur sports club.

9. Section 4 - operations and funds

Use this section to tell HMRC how the club will operate and how its activities will be funded.

If your organisation has been established for some time and has prepared accounts you should send a copy of the most recent accounts. HMRC also wants to see bank statements for the last three months.

HMRC would not normally expect a CASC to pay members simply to play. A club can enter into agreements with members for the supply to the club of goods or services, or it can employ and pay remuneration to staff who are also members of the club provided the terms are approved by the governing body of the club on an arm’s length basis.

In order to qualify as a CASC the majority of a club’s members must participate in an eligible sport. A participating member doesn’t just mean a member who plays, but includes those engaged in activities such as coaching, managing, preparing playing surfaces, refereeing, supervising juniors, and broadly any non-paid work undertaken on behalf of the club. Certain classes of members, such as family members, who will generally have joined to participate in the club’s sporting activities and not primarily to enjoy any social benefits, can also be included.

10. Section 5 - security information

You should use this section to give details of the authorised official and between two and four responsible persons. Your club must have an authorised official and can have two if you wish. The person who makes the application (that is the person named in box 10) must also be included in this section as either the authorised official or a responsible person (or both).

Please put the details of the authorised official on the first security information sheet, and details of two responsible persons on later pages that you create, by clicking on the ‘Add another person’ button at the end of section 5. For each person included in section 5 please ensure you confirm in box 25 both their position within the organisation, and whether they are an ‘Authorised Official’ or ‘Responsible Person’.

If a person named in this section has a National Insurance number, you must enter this on the form. If this person doesn’t have a National Insurance number, you must send documents with the form to verify the identity of the individual. One of these must be a copy of the page of a passport with a photograph of the person, or other similar photo identification, and the other must be a document to verify that person’s address such as a utility bill.

Click on the ‘Add another person’ button below if you wish to enter the details of another responsible person. Each of the named people should sign the form. Before they do this, they should read the fit and proper persons guidance. Detailed guidance on the fit and proper persons test

If the details of the authorised official given here change in the future you must notify HMRC on the Charities Variations Form (ChV1) before making any further claims on form R68(i). A claim sent in with amended details will not be processed until HMRC has been properly notified of the change on form ChV1. You should also inform them on form ChV1 if any of the responsible persons change.

11. Section 6 - nominee and collection agency information

Use this section to tell HMRC about any nominees your club decides to appoint. If you want to restrict the authority to claim to a named individual within a nominee organisation, you should enter their name in box 34

If a person named in this section has a National Insurance number, you must enter this on the form. If this person doesn’t have a National Insurance number, you must send documents with the form to verify the identity of the individual. One of these must be a copy of the page of a passport with a photograph of the person, or other similar photo identification, and the other must be a document to verify that person’s address such as a utility bill..

If you want HMRC to exchange other information with your nominee about your organisation’s tax affairs, so that your nominee is acting as an agent, you need to provide additional authority for this by completing form Tax agents and advisers: authorising your agent (64-8) and submitting it to HMRC. Without it, HMRC can’t discuss other tax issues with your club’s nominee.

If you are using a collection agency you need to show the details of this on the form in the same way as for a nominee except that you don’t need to provide bank account details for the collection agency as these are already known to HMRC. You should enter the collection agency reference in box 35 and you can then leave boxes 44 to 50 blank. The collection agency will provide you with their reference if HMRC has given them one. The reference will be in the format [CAC xxxxx}.

When completing the form click on the ‘Add another nominee’ button below to enter the details of another nominee. Each of the named people should sign the form in the box provided.

12. Section 7 - your club’s bank details

You should use this section to provide details of the club’s bank account into which you want HMRC to pay Gift Aid repayments and any other tax repayments. You should complete this section even if a nominee or collection agency will be acting for your club and you have provided details for the nominee or collection agency.

Unless you have asked for repayments to be made to a nominee or collection agency, HMRC will make repayments to your club into this bank account using the Bacs system so you need to ensure that your bank account can accept such payments. If you are unsure whether or not your bank account can accept Bacs payments please check with your bank.

13. Section 8 - declaration

This section must be signed by the person named in box 10 whose details should also appear in the ‘Security Information section as the authorised official or a responsible person within the club. They are declaring that the information on the form is correct and complete.

14. Checklist - documents you need to send with the form

There is a checklist at the end of the form for you to tick to show what documents you have enclosed with the form. You must ensure that you send all the necessary documents with the form. HMRC may ask you to submit a new form if the one you send is not correct or complete. If any of the documents you send aren’t in English please also supply a translation; if you don’t it will take HMRC much longer to process your application.

The checklist also has boxes for you to tick to show that the form has been signed in each of the sections that requires a signature. Before you submit the form you should make sure that each of the people named on the form has signed the appropriate page.

15. Where to send your completed form

Once you’ve completed your form, please check it carefully as any missing information may mean HMRC has to ask you to send in a new form.

When you have finished completing the form, print it out, sign and date it. For security reasons the responsible persons named in the ‘Security information’ section and those named in the ‘Nominee information’ section need to sign the form at the end of those sections. Do not make any other handwritten amendments to the form.

Keep a copy of the form for your records, or in case there are any queries. Send the form to:

Charities, Savings and International 2
HM Revenue and Customs
BX9 1BU

16. Contacting HMRC

If you need more information you can refer to the guidance on Registering as a Community Amateur Sports Club.

For more help you can contact Charities and Community Amateur Sports Clubs.