Commentary

B5.904 Community amateur sports clubs—administration

Business tax
Business tax | Commentary

B5.904 Community amateur sports clubs—administration

Business tax | Commentary

B5.904 Community amateur sports clubs—administration

CASCs wishing to register as such with HMRC need to apply to the HMRC CASC Unit using the CASC(A1) application form. If HMRC decide that all the qualifying conditions are satisfied their guidance states that the registration date will usually be backdated to the start of the accounting period in which the CASC made its application1, although see the legislation and guidance elsewhere2 regarding the restriction on the thresholds (see B5.903) where a CASC is registered part way through an accounting period. This can happen where a club submits an application then has to make

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