This month, HMRC have issued new guidance for CASCs (community amateur sports clubs). There are changes in the following:

  • increases in exemptions
  • the new income limit condition
  • the requirement that CASCs have 50% participating members
  • travelling and subsistence expenses
  • payments to players
  • restrictions on the level of membership costs

For more information click here; https://www.gov.uk/government/publications/community-amateur-sports-clubs-detailed-guidance-notes/community-amateur-sports-clubs-detailed-guidance-notes