Community Amateur Sports Clubs (CASC)

We have recently had extensive discussions with H M Revenue and Customs (HMRC) concerning the application of the CASC legislation to golf clubs.

As a result of those discussions it is clear that the CASC legislation is of practical relevance to many if not most clubs, including some proprietary clubs. The special factors that need to be borne in mind by proprietary clubs are set out at in the guidance notes which can be downloaded by clicking on the link to the right of this page.  The notes do identify that some such clubs might benefit from this legislation. 

It also clear that HMRC is keen to ensure that the benefits of the legislation are widely available and that genuine concerns expressed by affiliated clubs are properly addressed.  

Some guidance notes, agreed with HMRC, highlighting key points of practical importance can be downloaded by clicking on the link to the right of this page.

HMRC have also agreed to help on a continuing basis with any further points where there are common concerns. The discussions have been extremely constructive and we recommend all clubs to look seriously at the possible benefits to them of registering for CASC status.

Another source of information that we suggest may be useful to golf clubs when considering CASC status is www.cascinfo.co.uk . This dedicated site has been launched by the Central Council for Physical Recreation. 

Back to top