HMRC to ask CASCs to review compliance

Community Amateur Sports Clubs to review their scheme eligibility.
03 Apr 24
A group of people chatting next to watersports equipment on the shore.

The RYA has been informed that RYA affiliated clubs registered with HMRC under the Community Amateur Sports Clubs (CASC) scheme are being asked to review their eligibility.  

The CASC scheme was designed for local amateur sports clubs so they can benefit from a range of tax reliefs, including Gift Aid. 

Each club registered as a CASC will receive a letter reminding them of the conditions of the scheme and to ask them to review whether they are still CASC compliant.  

If you are registered as a CASC and are compliant you do not need to take any action. Where you are not compliant, you must inform HMRC of this by the date stipulated on your letter.  The deadline for responding will differ depending on date of receipt of letter.

Please note, you may be subject to a penalty if you either: 

a) Do not inform HMRC that you are not compliant. 


b) Inform HMRC that you are not compliant.  

If your club no longer meets the qualifying conditions, this may mean deregistration from the scheme. 

Find support

For further information, and for details of the scheme’s eligibility criteria, visit the Community amateur sports clubs page on the GOV.UK website. 

You can learn more about the CASC scheme, and other tax relief schemes, by visiting the Legal structure of your club page.

If you are concerned over meeting the eligibility conditions of the Community Amateur Sports Clubs scheme, please email the RYA Legal team.