{"id":56053,"date":"2015-03-27T12:01:07","date_gmt":"2015-03-27T12:01:07","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=f23c5af20f2f052243cefabe019eea04"},"modified":"2015-03-27T12:01:07","modified_gmt":"2015-03-27T12:01:07","slug":"news-story-changes-to-rules-for-community-amateur-sports-clubs-cascs","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=56053","title":{"rendered":"News story: Changes to rules for community amateur sports clubs (CASCs)"},"content":{"rendered":"<div class=\"govspeak\">\n<h2 id=\"the-changes\">The changes<\/h2>\n<p>As a <abbr title=\"community amateur sports club\">CASC<\/abbr> you won\u2019t pay tax on:<\/p>\n<ul>\n<li>trading profits if your turnover is less than \u00a350,000 a year (\u00a330,000 before 1 April 2015)<\/li>\n<li>income of up to \u00a330,000 a year from renting out property (\u00a320,000 before 1 April 2015)<\/li>\n<\/ul>\n<h3 id=\"income-condition\">Income condition<\/h3>\n<p>There\u2019s no longer a limit on the amount of trading income you can earn from members.  The new income condition means that CASCs can\u2019t earn more than \u00a3100,000 a year from:<\/p>\n<ul>\n<li>trading with non-members<\/li>\n<li>property income<\/li>\n<\/ul>\n<h3 id=\"payments-to-players\">Payments to players<\/h3>\n<p>CASCs can pay players as long as they don\u2019t pay more than \u00a310,000 in total to all their players in a single year.<\/p>\n<h3 id=\"membership-costs\">Membership costs<\/h3>\n<p>There are new limits on fees and costs associated with membership:<\/p>\n<ul>\n<li>Fees can\u2019t be more than \u00a331 a week (\u00a31,612 a year)<\/li>\n<li>If your club\u2019s costs associated with members are more than \u00a310 a week you must provide help, for example a discount to reduce those costs to \u00a310 a week for people who can\u2019t pay more.<\/li>\n<\/ul>\n<h3 id=\"expenses\">Expenses<\/h3>\n<p>Clubs can pay expenses for some matches and tours where players take part in and promote the club\u2019s sport.<\/p>\n<h3 id=\"participation\">Participation<\/h3>\n<p>At least 50% of a club\u2019s members must participate in sport at the club.<\/p>\n<h2 id=\"what-you-need-to-do\">What you need to do<\/h2>\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC<\/abbr>) has published <a href=\"https:\/\/www.gov.uk\/government\/publications\/community-amateur-sports-clubs-detailed-guidance-notes\">detailed guidance<\/a> explaining how the new rules work. It\u2019s important that you read this to check whether your club meets the rules.<\/p>\n<h3 id=\"if-you-meet-the-new-rules\">If you meet the new rules<\/h3>\n<p>You don\u2019t have to do anything.<\/p>\n<h3 id=\"if-you-dont-meet-the-new-rules\">If you don\u2019t meet the new rules<\/h3>\n<p>You have until 1 April 2016 to make changes to your club to meet them. <\/p>\n<p>Your sport\u2019s <a rel=\"external\" href=\"https:\/\/www.sportengland.org\/our-work\/national-work\/national-governing-bodies\/sports-we-invest-in\">governing body<\/a> may be able to help you. <\/p>\n<h3 id=\"if-you-cant-meet-the-new-rules\">If you can\u2019t meet the new rules<\/h3>\n<p>If you can\u2019t make changes to meet the rules, you can ask <abbr title=\"HM Revenue and Customs\">HMRC<\/abbr> to <a href=\"https:\/\/www.gov.uk\/running-community-amateur-sports-club\/closing-or-deregistering\">take your <abbr title=\"community amateur sports club\">CASC<\/abbr> off the register<\/a>. <\/p>\n<p>As long as you met the rules before they changed on 1 April you won\u2019t:<\/p>\n<ul>\n<li>be removed from the register until 1 April 2016<\/li>\n<li>have to pay any charges <\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The rules for CASCs change on 1 April 2015.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/56053"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=56053"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/56053\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=56053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=56053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=56053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}