Subject to meeting certain conditions (see below), a sports club may apply to HMRC for registration as a CASC (CTA 2010, s. 658(2)). The registration as a CASC can take effect from a specified date, which may be before the date of application (CTA 2010, s. 658(4)(a)). This allows a sports club to register from the beginning of its accounting period and avoids the difficulties of apportioning taxable and exempt income where a club is registered for only part of an accounting period. HMRC guidance on how to register as a CASC can be found on GOV.UK here. From March 2016, clubs seeking to register as a CASC can apply online.

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