CASCs are sports clubs registered with HMRC which meet qualifying conditions, as set out in B9.502, which allow the CASC to benefit from certain tax reliefs, see B5.903. CASCs wishing to register as such with HMRC need to apply to HMRC using the CASC(A1) application form. Whilst this can be done by post, HMRC encourages users to use the online Gateway process.
HMRC says that, where the club is only registered part way through your accounting period, any reliefs and thresholds will be reduced based on the number of months it has been a CASC1. This could happen where a club submits
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