HMRC update Community Amateur Sports Clubs: detailed guidance notes
Released 11 June 2018
Community Amateur Sports Clubs: detailed guidance notes explains about how the Community Amateur Sports Club (CASC) scheme works and provides information about reliefs that may be available.
Section 2.15 Payments to players explains that for HMRC to accept that a club is organised on an amateur basis, it must not pay players more than £10,000 in a 12 month accounting period including the value of any non-cash benefits. The guidance has been updated at section 2.15.8 to clarify allowable travel and subsistence expenses. CASCs can only pay players for playing in an eligible sport. HMRC accepts that this can include payments made to a player for training for the purposes of playing an eligible sport and travel for the purposes of playing or training for an eligible sport (this does not include allowable travel and subsistence expenses for away matches or tours).
View the updated guidance Community Amateur Sports Clubs: detailed guidance notes.