Policy paper

Draft legislation: Community Amateur Sports Clubs - technical consultation

This technical consultation sets out proposals to make the rules clearer for the qualifying conditions for Community Amateur Sports Clubs.

• From: HM Revenue & Customs
• Published: 9 October 2014
• Last updated: 28 January 2015 — See all updates

Documents

Community Amateur Sports Clubs: Summary of responses

PDF, 255 KB, 14 pages

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Community Amateur Sports Clubs: Technical Consultation

PDF, 653 KB, 20 pages

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Community Amateur Sports Clubs: Draft Order

PDF, 77.8 KB, 2 pages

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Community Amateur Sports Clubs: Explanatory Memorandum to the Order

PDF, 100 KB, 3 pages

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Community Amateur Sports Clubs: Explanatory Memorandum to the Regulations

PDF, 105 KB, 4 pages

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Details

The Government announced on 4 March 2013 that it would be amending the qualifying conditions for Community Amateur Sports Clubs (CASCs) to make the rules clearer for clubs and HM Revenue and Customs (HMRC) to apply. Read a copy of the draft regulations.

The public consultation opened on 9 October 2014 and closed on 5 November 2014. A summary of responses is published above.

This will be of interest to:

• community sports clubs in general
• sports clubs and their members that are a registered CASC
• sports clubs and their members who are considering applying to HMRC for CASC status
• national governing sporting bodies and other similar groups

Published 9 October 2014
Last updated 28 January 2015 + show all updates

1. 28 January 2015

   Removed draft regulations publication and added link to information instead

2. 18 December 2014

   Summary of Responses published.

3. 15 October 2014

   Updated all 3 documents

4. 9 October 2014

   First published.