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