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(01)    CASC Fundraising Events & Tax Exemptions ACASC [1430] September 2024 / CASC Fundraising Exemptions Knowing how to treat income from Fundraising Events for accounting purposes is confusing for many CASCs. So we put some questions to the HMRC CASC Team and the Vat Department. The clarification they provided should prove helpful to members of ACASC and readers of CASC Newsletter. When CASCs search for answers to complex questions on the HMRC website, the Government Guidance is not always clear to some club committees. For example, most of the exemptions in relation to Fundraising relate to Charities and do not specifically mention CASC. The same problems and confusions have arisen in the past when CASCs have requested exemptions on the Climate Change Levy element applied to their fuel bills. This useful article provides extra clear Guidance for ACASC Members from HMRC regarding the tax liability for CASCs and Fundraising events such as Summer Balls, Festivals, Exhibitions or Firework Nights etc. (02)    CASC Compliant Social Media Policy ACASC [1280] SEPTEMBER 2024 / Time to Revist Your Club's Social Media Policy. In 2024 it is increasingly important that all CASCs have a robust and CASC Compliant Social Media Policy. Most club members, regardless of age, will use some kind of Social Media interaction. Therefore all CASCs should ensure that they establish clear Community Standards Guidelines for their members. Sport is by definition competitive and at times unwelcome Sporting or Social opinions – possibly about a rival person or club - may spill onto Social Media and reflect upon the club as a whole. Please remember the Government is now actively watching Social Media for anti-social opinions. They now have a dedicated team and are using advanced technology. This document considers the problem in depth because the CASC has a lot to lose if held responsible for the actions of an individual member. Part 2 of this document provides a choice of 2 Social Media Policy templates for Community Amateur Sports Clubs to adapt and use. (03)    Dangers of Hiring CASC Facilities to Outsiders ACASC [1428] August 2024 / Dangers of Hiring CASC Facilities to Outsiders A significant number of CASCs have reported unexpected CASC Compliance issues caused by groups or individuals that have hired out the club's facilities. There is always the potential that someone hiring out the club's CASC facilities may not understand the club's CASC obligations and therefore run the club into difficulties. ACASC has identified some specific instances where the hirer's activities have drawn the attention of HMRC. Solution: ACASC recommends that in addition to the usual Rental/Hirer Agreement the club should also create a brief ‘CASC Conditions of Use Policy.’ This can be done specifically to protect the club from those users that may hire club facilities and then go on to do things that endanger the club's CASC status. Based on recent case histories, the club may only get one chance to get this right. (04)    What should CASCs expect from a new Labour Government in 2024 ACASC [1427] August 2024 / What should CASCs expect from a new Labour Government in 2024 Following the outcome of the recent General Election, ACASC anticipates that the future of Community Amateur Sports Clubs under a new Labour Government in 2024 is likely to be positive. It is expected there will be increased funding, support for inclusivity and diversity, emphasis on grassroots sports development and potentially enhanced recognition and promotion of the CASC Scheme to increase the number of registered CASCs. However, it is important for CASC clubs to stay ahead of the curve and be prepared for potential changes. Clubs should ensure that they are compliant with existing Regulations before any new regulations are introduced. In order to take advantage of any potential new funding opportunities CASCs should be sure that their current Compliance position is fully up to date. Compliance cannot be 'cobbled' together over a few weeks if an opportunity emerges. More importantly, it cannot be retrospectively applied. CASCs should regularly review their Compliance position to ensure they are meeting all requirements and can quickly seize any new funding opportunities that may arise. Proactive maintenance of Compliance is the key to being prepared for any new opportunities that may emerge in the future. Contact ACASC for assistance and Guidance to navigate any upcoming Compliance Challenges and Funding opportunities. Non-Members can Click Here to read Part 1 of this Article. Members can log in to read the Parts 1 & 2. (05)    Mental Health Benefits of Community Amateur Sport ACASC [1429] August 2024 / Mental Health Benefits of Community Amateur Sport How many CASCs advertise or promote the Mental Health Benefits of joining their club? Joining a Community Amateur Sports Club offers a multitude of benefits, with mental health improvements being among the most significant. Besides the obvious physical benefits of joining your club, it is becoming more relevant (and dare we say more fashionable) to promote the Mental Health benefits of joining a CASC. We have therefore published this free article for all CASCs to download and distribute amongst their Community perhaps as promotional material. The article offers four key benefits to joining a CASC and it just might bring your club new members. ACASC Members can log-in to download read the full article. Non-members can Click Here > (06)    Dealing With a Compliance Checking Letter from HMRC ACASC [1426] May 2024 Dealing With a Compliance Checking Letter from HMRC It has been nearly ten years since the last round of Compliance checking or reminder letter from HMRC (on this scale) and in that period the very concept of complying with CASC Regulations has slipped down the agenda of some club Committees. For those clubs that wish to remain within the CASC Scheme, a letter from HMRC will be a serious wake-up call to get the Club into Compliance order. The HMRC letters usually allow about a month for the club to review its practices and make any necessary minor changes or updates. In this article, we look at the options available to clubs who do receive a letter from HMRC. (07)    HMRC CASC Compliance Checking 2024 ACASC [1425] April 2024 / HMRC Now Compliance Checking CASC Clubs - Is Your Club Ready? HMRC have now begun conducting CASC Compliance checks on club Accounts from April 2024 and all clubs are being asked if they remain CASC Compliant. For many CASCs this could be the first time a request for accounts has been received by the club, or may be the first request received in a long time. Clubs should remember that that they may need to supply the supplementary pages CT600E relating to CASC exemptions with their tax returns. CASCs should also expect to receive a letter asking them to confirm they are CASC compliant. Those clubs that confirm they are CASC compliant could receive a detailed follow-up Questionnaire requesting confirmation of specific compliance points. For some clubs, this may also lead to deeper Compliance checks of the club’s Constitution, Articles, Rules and other Governing documents. The first batch of compliance reminder letters was sent out to clubs in late March 2024 and further batches to be sent out in April and possibly early May. Clubs should note that a compliance check of the club accounts could expose historic shortfalls in the financial detail required by HMRC. Clubs wishing to avoid possible problems caused by HMRC Compliance checks or letters should contact ACASC straight away. (08)    Difficult Low to Modest Income Membership Applications ACASC [1424] April 2024 - Dealing With Difficult Low to Modest Income Applications A frequent concern amongst CASC clubs is what to do with applications from individuals that declare to have little or no income - and yet the supporting evidence supplied to the club, is generally weak. It is already difficult enough for clubs to assess what is meant by 'Modest' Income’in 2024. However, when an applicant claims virtually no (i.e. low) income and appears to receive no state benefits - some clubs are understandably inclined to become a little wary. In such circumstances, where the candidate offers no proof (other than a set of unsupported figures on paper) with a declaration of hardship (usually due to illness or redundancy etc) many clubs are inclined to believe that they are not ‘getting the full picture’. In this article we look at the problem from the perspectives of both the Club and the Applicant. (09)    Clawback Claims on CASC Utility Contracts ACASC [1423] March 2024 - Clawback Claims on CASC Utility Contracts A large insolvency agency has warned that CASC clubs should have all their utility contracts independently checked for potential flaws and errors that could lead to serious financial consequences for the club. Problems could be made even more serious for unincorporated clubs that do not have limited liability status. Most CASCs will not wish (or be able) to repay any an unexpected liability claim. And for unincorporated clubs, members of the committee could be held personally liable. ACASC understands that some clubs may now be facing litigation due to badly worded contracts supplied by some energy brokers. A flaw in the wording of a utility contract (which may have been hastily devised to secure new business for the brokers) can result in a liability for the club hidden within the wording of a contract. Various energy contracts were examined by ACASC in 2020 and 2021 and findings successfully reported by ACASC to OFGEM the energy watchdog. Log in to read more about this worrying subject. (10)    CASC & GDPR Regulations - Cautionary Note ACASC [1398] March 2024 / CASC & GDPR Regulations - Cautionary Note Clubs which are established for not-for-profit making purposes (like a CASC) can be exempt from registration with the ICO under the Data Protection Act. The exemption is appropriate for the CASC that can make a surplus which is typically re-invested in the club. However CASCs should remain cautious of regulatory breaches and specific activities that may mean they are not fully exempt from registering with the ICO. This document outlines some areas where breaches of the GDPR Regulations may occur. Being aware of the pitfalls is essential because even an accidental breach could put the club in serious difficulty or potentially out of business. (11)    Dangers of Poorly Formatted CASC Accounts ACASC [1422] January 2024 / Dangers of Poor CASC Accounting Formats Too many CASCs are at risk of running into problems created by their accounting paperwork regardless of having a professional accountant. HMRC may randomly request financial details (in the required correct format) from clubs of all sizes and failing to supply the required detail can lead to real CASC Compliance issues. Clubs that apply for community awards, grants, bursaries, and various types of discretionary payments, may find themselves at a disadvantage due to the state of their accounts or financial statements. Some clubs have also reported concerns that their insurance companies require that their accounts are validated 'externally.' They are worried about costs and that not doing so could invalidate a claim. This free document provides good advice on how not to get caught out - especially if your club is not incorporated. ACASC recommends that clubs send in their draft accounts or (financial statements) to be independently checked by us externally. ACASC Members can Log in to read more about the problem & the solutions. Non members can learn more about the subject by Clicking Here (12)    HMRC Response to CASC Queries October 2023 ACASC [1421] November 2023 / HMRC Response to CASC Queries This month we discussed with HMRC 2 interesting points that are troubling many CASC clubs. a) Firstly, we began with the recurring issue of leaving the CASC Scheme when a club feels that the current regulations are restricting the club's development. We raised the question of a club that is becoming successful in team sports and is being pressured towards commercial solutions in order to survive. b) Secondly, we raised the issue of Sports Governing Body Rules that oblige their clubs to follow external appeals protocols when an individual's club membership has already been revoked by the club's own disciplinary committee. Can it be right that a panel of non-members have the authority to overrule club policy at a CASC? HMRC responses to club queries serve to provide valuable individual clarification to concerns held by ordinary CASCs who may be unable to find the required information within the statutory CASC Guidance. (13)    September 2023 / Topical Reminders - CASC Clubs - All Types ACASC [1419] September 2023 / Topical Reminders - CASC Clubs - All Types This article serves as a reminder for CASC registered clubs of several practical and key aspects/requirements for running the club in a CASC Compliant manner. Some of the points mentioned may need critical attention by the committee in order to remain compliant with HMRC requirements for managing a Community Amateur Sports Club. Some requirements may not be immediately obvious to the club and could prove valuable for either accounting purposes, future planning or just best practice in day-to-day running of the club. Members can log in immediately to download this useful article. (14)    Can Governing Body Rules Impact CASC Status? ACASC [1420] August 2023 / Can Sports Governing Body Rules Impact CASC Status? A significant number of CASC clubs have expressed concern about their Governing Body Misconduct Guidelines and the potential impact on their club’s CASC status. CASCs are tightly bound by a set of standards (HMRC Guidelines) that one would hope would not prove to be at odds with the prevailing Guidelines issued by any club’s Governing Body. It is not clear to what extent external Appeals Committees have sufficient CASC experience to deal with a wide range of potential misconduct issues at a CASC Registered Club, which is itself also governed by HMRC Guidelines for CASC. This article looks briefly at a potential clash of interpretations in this area. (15)    CASC Bank Account Closures & Other Problems ACASC [1418] July 2023 / Why are so many CASCs experiencing problems with banks? This article looks at some of the reasons why Banks are so nervous about amateur sports clubs and opening new bank accounts in particular. A significant number of CASCs have reported that their bank accounts have been suddenly terminated and/or difficulty in opening a new account. We look at the prevailing causes and consider ways in which a CASC can prepare and avoid running into unexpected banking difficulties. (16)    CASC & Compulsory bills from a local Business Improvement District (BID) Scheme ACASC [1417] May 2023 / Clubs Receiving Bill Demands for 5 Years BID Payments Your club may well receive a compulsory demand for payment into a local Business Improvement (BID) Scheme. We look at exactly what a BID Scheme is and how it may affect your club's finances. A Business Improvement District is a defined area in which a levy is charged on business rate payers in addition to the business rates bill. The amount may be fixed at 2% of the rateable value of the hereditament and may charged regardless of any CASC exemptions from HMRC or the Local Authority. Rules for exemptions from BID payments are usually tightly worded and difficult to find in the Local Authority BID Prospectus. Demands for payment into a BID Scheme will come as a shock for many CASC clubs that may be struggling in a difficult economy. The central aim of a BID is usually to improve visitor income into the local commercial economy. It is therefore difficult to see how many small local clubs may benefit. In this article will look at the objectives of BIDs and ways that a CASC may successfully appeal against a five year demand for payments into the scheme. (17)    CASC News Queries to HMRC April 2023 ACASC [1416] APRIL 2023 / CASC Queries to HMRC & Responses This month ACASC & CASC News posed a number of searching queries to HMRC on behalf of readers and members. As usual HMRC responses were informative and helpful and we have posted them in this article. Query Topic 1 / Fundraising for outside causes. HMRC have clarified some of the dangers and pitfalls of the CASC being used as a facility for fundraising of all kinds. CASC Clubs always run the a danger of receiving (non-qualifying) taxable income when channeling funds for outside entities. We asked HMRC about individuals and companies using the club facilities for fundraising purposes. This is clearly not a straight forward topic and the complex detail in this article may come as a bit of a surprise to many clubs and their accountants. Query Topic 2 / CASCs feeling the pressure of inflation. We also (again) asked HMRC about the pressures of inflation on the various permitted CASC thresholds. We touched upon the provision of sport for low to modest income members for £520 and the maximum cap of £1612 on membership fees. Some clubs are complaining that they are struggling with inflationary pressures. HMRC response throws more light on the subject for those clubs that are struggling and/or who feel they now do not meet the qualifying criteria for being a CASC. (18)    HMRC Publishes New CASC Guidance Page & Newsletter ACASC [1385] HMRC Publishes New CASC Guidance Page & Newsletter HMRC recently asked ACASC & CASC News to inform clubs about a recent news page and subscriber newsletter to help CASCs. There are several useful topics & of particular interest clubs will find a correction of errors relating to CASC aggregate donations which were previously published on their web site at a maximum of £30 where it should have been published at £20. Their page also contains a note about HMRC requests to file a corporation tax return for those clubs that would not normally expect to do so. Clubs can access and bookmark the new CASC information page published by HMRC using the link below. Click Here for new HMRC CASC Page (19)    Scotland CASCS Punitive Incorporation Charges ACASC [1415] APRIL 2023 / Punitive Charges for CASC Incorporation Scotland It would appear that the act of incorporation for the CASC in Scotland carries with it the burden of taxation in the form of LBTT or Land & Buildings Transfer Tax with Revenue Scotland. The charge acts as a kind of Stamp Duty. A club in Scotland has been told by its legal advisers that it will face punitive asset transfer charges for incorporation. The club has been told that the charges are applicable to the registered CASC in Scotland. Such a charge would certainly put Scottish clubs at a disadvantage compared to England and could adversely impact the CASC scheme in Scotland. Revenue Scotland was contacted in an attempt to query the charge and we report on the matter in this article. (20)    Reasons for increase in CASCs exceeding the £100k trading threshold. ACASC [1411] JANUARY 2023 - Why are so many CASCs now exceeding the permitted £100k trading threshold? We have mentioned in a previous article that HMRC currently have no intention of increasing the permitted CASC thresholds. Therefore, thousands of clubs are now being pushed towards a potentially dangerous turnover threshold and now face the need to make substantial changes to the way they deal with non-member income. In this article we consider the 4 main causes of why so many CASC clubs have experienced an unexpected increase in trading income turnover. The CASC guidelines permit clubs to receive trading (non-member) income of up to £100k. In 2022-23 there has been a sharp increase in the number of CASC clubs reporting that they are now nearing (or exceeding) the permitted threshold for trading turnover for CASC. For more information please Click Here (21)    CASC Clubs & Incorporation ACASC [1409] JANUARY 2023 - Extra Financial Complications for Unincorporated CASC Clubs This year has ushered in extra complications for the unincorporated CASC and this is probably due to recent changes in AML regulations (anti money laundering.) Some club card system suppliers have begun terminating club accounts with as little as 48 hours notice. High street banks may do the same with club bank accounts - bearing in mind that many are already refusing new business from unincorporated clubs. Clubs have also reported that for some grant givers, incorporation is becoming a strict condition of grant eligibility. The benefits & security of becoming incorporated for the CASC are strong and persuasive. In spite of these facts, some smaller clubs are understandably reluctant to take the step. However, we now live in an era of accountability with instances of club trustees/members becoming personally liable for the club's problems. If your CASC is not yet incorporated, you should read this article carefully and share the content with the club's committee. Click Here for more Info. (22)    CASC - Assessing Junior Participation Levels ACASC [1387] DECEMBER 2022 - CASC Assessing Junior Participation Levels Assessing junior participation levels for some CASC registered clubs is something of an annual nightmare. For clubs with small junior sections or those with fob/card systems, there is often no problem in assessing figures. However, establishing the required 50% CASC participation numbers for juniors (that are full, non-voting club members) can be something of a problem. In this article, we look at the problem in detail and offer up a practical solution used by some clubs. (23)    Free Energy Guidance Documents ACASC [1402] SEPTEMBER 2022 Clubs can now access a range of free documents to help them to better understand hidden charges in their bills and make informed choices that when choosing an energy provider or tariff. Virtually all clubs are now feeling deeply concerned by the bleak situation surrounding rising energy costs in the autumn of this year. Your club can now access a range of useful articles about Energy & Water consumption that may better inform the choices your club makes. Visit the following web site for more information. https://www.cascassure.co.uk (24)    CASC Trustees Updated Guidance ACASC [1399] SEPTEMBER 2022 / CASC Club Trustees Updated Guidance Important new rules affecting CASC club Trustees come into effect on September 1st 2022. Money Laundering Regulations 2020 are making a significant impact on the CASC legislation and now affect the rules relating to CASC Club Trustees. From September 1st 2022 all UK express Trusts and Trustees must register via the Trust Registration Service (TRS). Unincorporated CASCs with Trustees holding property and assets on behalf of the club need to take note. Many CASC Clubs with trading companies and lease arrangements will be affected by this new change in legislation and many will be caught out and face penalties or worse still face de-registration from the CASC Scheme. CASC Committee members should read this article to understand what is required and learn more about the potential pitfalls. (25)    Questions to HMRC Ref: CASC Guidance Updates ACASC [1413] AUGUST 2022 / QUESTION TO HMRC ABOUT INFLATION PRESSURE ON CASCS We have recently discussed with HMRC concerns expressed by a growing number of clubs about 'outdated' CASC Guidance related to permitted income thresholds and increased instances of abuses of the CASC scheme. The problems are now regularly being flagged up to ACASC by clubs and are mainly as a result of the impact of inflation on CASC permitted thresholds, lack of guidance over low/modest income membership and perceived general lack of contact or involvement by HMRC in the scheme. This article is thought-provoking and probably long overdue as far as many clubs are concerned. Please log in to the web site to download and read. (26)    Low & Modest Income Membership HMRC Update ACASC [1404] JULY 2022 / CASC LOW & MODEST INCOME MEMBERSHIPS - HMRC UPDATE CASCs are growing understandably concerned at the rising number of Low & Modest Income membership applications now being received. Clubs feel they need detailed guidance on the criteria to be used when screening applications. for Low/Modest income memberships. What can the club do if the applicant's stated circumstances just don't add up? We contacted HMRC about this matter in June of this year and can now offer clubs more detailed advice. This comprehensive article is a vital tool in helping your CASC formulate a policy for Low & Modest income (CASC Level) memberships. It contains a detailed checklist of points to consider plus several templates to help the club. (27)    Assessment of Inflation on CASC Income & Membership Fees ACASC [1412] MARCH 2022 / ASSESSMENT OF INFLATION ON CASC INCOME & MEMBERSHIP FEES ACASC began receiving regular enquiries about the impact of inflation on CASC tax exemption thresholds (established in 2015) as early as the spring of 2020. At the time of writing (now in 2022) the enquiries are coming in on almost a daily basis The level of interest in this subject is fast approaching a high level of urgency for many clubs that are planning club budgets some 2-3 years in advance. We present a brief outline of the problems being faced with a brief list of exemptions now under pressure. ACASC is contacting HMRC and the Government shortly to highlight club concerns in this matter and will update our members in due course. (28)    Notes on Completing CASC Form CT600E ACASC [1405] MARCH 2022 / HMRC Requests to Complete CASC Financial Report Form CT600E HMRC are now sending out requests to CASC clubs for this Form to be completed. The form asks for a detailed outline of the club's income and expenditure and is designed to check the CASC's exemptions are being applied or used correctly. The CT600E would normally be completed by the club’s accountant for the CASC - if they have one. However, clubs that are unincorporated should understand the full meaning of this form. This is because HMRC will inevitably ask all clubs to complete the information required on this form at some stage. Clubs that have overlooked the importance of this form or lost track of some financial issues, may find a request to complete this form comes as something of a shock. This article gives a detailed breakdown of what is required. (29)    CASC Dangers of Independent Bank Accounts ACASC [1407] JANUARY 2022 - WHAT ARE THE DANGERS OF INDEPENDENT CLUB BANK ACCOUNTS? Some CASCs have sections or individuals that operate their own bank accounts. Sometimes, the club committee is unaware of these accounts. This article looks at the dangers of club sections or individuals who may be operating an independent bank account within the club. One would imagine that the problems associated with this activity had been ironed out by the CASC Guidelines of 2015. Clearly the problem still exists and indeed could be getting worse not better. This article is most important for those clubs that are concerned about the risks of operating independent Bank Accounts within the club's financial structure. (30)    Persons of Significant Control (PSC) & CASC ACASC [1414] JANUARY 2022 - Persons of Significant Control (PSC) & CASC CASCs should be aware of the pitfalls of not nominating Persons of Significant Control correctly. This article refers in particular to clubs with Trustees, unincorporated CASC clubs with a Trading Company and/or clubs limited by shares. Regardless of the status of your CASC, you should download this document and keep it handy for future reference. (31)    CASC Management Condition - Fit & Proper Persons ACASC [1408] OCTOBER 2021 / The CASC Management Condition & Fit and Proper Persons Test All CASCs are subject to the CASC management condition - but what is it? This document explains briefly the obligations for a CASC club official to meet certain criteria in order to be judged as 'worthy' of an official position at the club. Clubs should be very careful that the actions of a rogue individual at a club do not bring the club as a whole into disrepute - or worse. This article is important for those clubs that are concerned their systems of governance are up to the standard expected by HMRC. (32)    Will Various CASC Tax Exemptions Be Revised Upwards? ACASC [1410] JULY 2021 / WILL THE VARIOUS EXEMPTIONS FOR CASC BE REVISED FOR INFLATION? Many clubs now believe that all (or at least some) of the CASC tax exemptions are now due for revision. It is now well over six years since the present CASC guidelines came into operation. Many clubs believe that the exemptions are now outdated due to inflationary pressures on the economy plus the impact of Covid-19 on amateur sport. This article looks at the possibilities and shows how clubs can make their opinion heard by government. (33)    Summary of VAT Requirements for the CASC ACASC [1401] MAY 2021 / VAT REQUIREMENTS FOR THE CASC The average committee member is perplexed by the workings of Vat - and quite rightly so. This article gives a useful summary of Dos & Don'ts in relation to Vat matters. It gives help in relation to identifying taxable supplies, reclaiming Vat & matters connected to building works etc. This article is an 'easy read' for members and is jargon-free to help clarify several key points. (34)    CJRS Furlough Grants - Are They Taxable? ACASC [1406] MAY 2021 / COVID-19 / ARE FURLOUGH GRANTS (CJRS) TAXABLE FOR CASC? Many CASCs are wondering if the CJRS Furlough Grants, received during club closures, are taxable. This is a logical question because CASCs in particular, must be very cautious in the way that they account for their various income streams. This article will help your club decide if it is likely to owe tax on Local Authority Awards &/or CJRS Furlough grants. This article is also important for those clubs that are concerned about exceeding income thresholds for CASC. (35)    Water & Sewage Charges - Rebates ACASC [1400] APRIL 2021 / OVERPAYMENT OF CLUB WATER & SEWAGE CHARGES & RECLAIMS Clubs that use much of their water supply to irrigate playing surfaces may be entitled to a reduction & rebate of the Water & Sewage charges. Additionally, clubs that have their own efficient drainage or soakaway systems (natural or manmade) in place, might find they are entitled to a Surface Water Drainage rebate. Some clubs could argue that thier suppliers may be reasonably expected to have known that their club was entitled to a rebate. This highly informative article outlines the whole problem & provides recommended actions to be taken by the club. (36)    Common Compliance Errors by the CASC Treasurer ACASC [1403] MARCH 2021 In this article we look at the CASC accounting mistakes. In this article, we look at accounting mistakes that are often made in the first place by the club Treasurer. These mistakes become compounded by the Accountant when completing the required CASC supplementary to CT600 accounting pages that form part of the club’s Annual Return. Mistakes in collating & presenting the required information in a compliant way should be avoided. Otherwise this could prove costly for the club in difficult times. (37)    Subscription Refund Policy & CASC ACASC [1394] FEBRUARY 2021 / COVID-19 / Subscription Refund Policy & CASC. Are they permissable under CASC Rules? A substantial number of CASC registered clubs are growing concerned about requests from members for refund of fees paid in advance of closures due to government restrictions in 2021. Worried clubs are generally concerned that the income shortfall or deficit caused by closures would render the club as a non-viable entity and may cause the club itself fold. For many clubs, subscription fees have already been allocated to vital projects or day to day running costs that occur – even during closure. The fees may have been used to plug a deficit or service vital borrowing to improve the club’s facilities. In this key article we address this critical problem being faced by CASC Registered Clubs. Many clubs want to do the thing that is best for their club & membership in the long run. So, in this article, we look at the potential pitfalls of refunds and help clarify for clubs whether refunds due to closure are acceptable under HMRC Rules for CASC. (38)    Covid-19 Leisure Grants & Tax Implications ACASC [1390] JANUARY 2021 / COVID-19 Leisure Grants & Tax Implications / Grant Expenditure & Potential Pitfalls Many CASC registered clubs are understandably concerned that the Retail, Hospitality & Leisure Grant (RHLGF) may be deemed taxable income under some circumstances. ACASC contacted HMRC for clarification this month and they guided us towards a detailed 12-page draft Government document specifically written about grant eligibility. In reading the document it becomes very clear that HMRC are concerned about this subject for all types of grant beneficiaries. ACASC expects that CASCs in receipt of the grant will experience some sort of 'eligibility test' and the outcome may surprise a number of clubs. In this informative article, we take a look at some of the potential pitfalls for hard-pressed CASC clubs. In particular, we consider the meaning of the HMRC draft wording that relates specifically to Community Amateur Sports Clubs. (39)    10 Common Paths to CASC De-Registration ACASC [1395] DECEMBER 2020 / 10 COMMON PATHS TO CASC DE-REGISTRATION This article will make essential reading for many CASC Registered Clubs. The reasons for CASC De-Registration are many and sometimes appear to be random or causal but they now usually follow a predictable pattern. Non-compliant clubs run this risk every day and yet still, so many clubs appear willing to run the risk of this happening now in our difficult times. Here for members we list some well established causes that have set countless clubs on a familiar pathway to CASC difficulties with HMRC. Please ask yourself candidly which of the 10 Common Risks set out in this article apply to your club. Remember also that it only takes one oversight or slip-up to cause major problems and potentially affect the club's survival chances. This article will help your club on the speedy path to clearing up problems related to CASC compliance. (40)    CASC Applications & Avoiding Rejection ACASC [1392] DECEMBER 2020 / Avoiding the Expected Rush for CASC Registration & Disappointment of Rejection ACASC recommends that amateur clubs who wish to make their Rate Relief Holiday a permanent entitlement, should begin their efforts to attain CASC registration now and not leave it until 2021. To delay may lead to disappointment for the club and further financial hardship if not the closure of the club itself. In preparation to become a CASC, Committee procedures have to be followed and changes have to be made and points considered. If for example a club begins preparing for CASC registration on 1st October 2020, it is likely that the club will be ready in all aspects by March 2020 and we would consider this good timing. However, if a club begins preparation for CASC registration around or after the Christmas period, then it is highly likely they will be caught up in the expected 2021 post-Christmas rush for CASC registration. ACASC expects that by this time HMRC will be taking a closer look at the viability of all new applicants and may well raise the 'compliance bar' beyond the reach of some applicants. (41)    CASC Clubs & Appropriate Legal Insurance ACASC [1396] NOVEMBER 2020 Amateur Sports clubs are typically under-insured or have insufficient levels of insurance. Worse still, CASCs in particular that do have correct insurance may find that the cover fails if the club is challenged by HMRC on its CASC Compliance Risk Assessment Policy. It is now nearly 6 years since the new CASC regulations came into force and the CASC should be careful to document their own CASC Compliance assessment policies to: (a) Prevent drift from the existing compliance requirements. (b) Support their existing levels of insurance to prevent the cover form failing. There are basically 3 levels of insurance cover for a club and it is recommended that you read this article to check if your club cover is appropriate, safe & not undermined in any way. (42)    Clubs Receiving Grant Money & CASC De-registration ACASC [1397] OCTOBER 2020 / GRANT MONEY & CASC NON-COMPLIANCE ACASC has received a number of enquiries for help & advice from CASC registered clubs that have received grants (from HMRC &/or a variety of other sources) and are now concerned about the club’s existing levels of CASC compliance. Regardless of the size of the club, there is always a risk of CASC de-registration for clubs and the question then is ''what happens to the benefits and grants our club has enjoyed?'' CASC registered Clubs must understand that HMRC will de-register clubs retrospectively for compliance errors dating back to April 2015, i.e. when the new CASC regulations came into force. This article (which is also available to non-ACASC members) looks at some of the potential causes of de-registration and the financial implications to the club & committee. (43)    CASC Disclaimers for Self-Employed, Expenses & Honorariums ACASC [1389] OCTOBER 2020 / CASC Disclaimers for Self-Employed, Expenses & Honorariums ACASC recommends that the CASC club should protect itself from unexpected penalties from HMRC due to the payment of casual income to members, associates, honorariums or workers at the club. This is a widespread practice at clubs & some clubs have a distinct history of awarding free or discounted memberships, benefits in kind and/or cash sums for a variety of reasons. The problem for the club is that if a beneficiary is in receipt of ‘regular’ benefits or expenses (as distinct to one-off amounts) there is a real danger the club could be held liable historically for back-dated PAYE & NI. Many clubs are involved in entrenched practices of casual payments for services that many not be recorded transparently in a way that HMRC would wish. This key document contains template wording for Disclaimers that will help protect the club from penalties. Members should download immediately. (44)    The CASC Dealing With Problem Members ACASC [1393] SEPTEMBER 2020 / The CASC Dealing With Problem Members After the lifting of restrictions caused by recent closures some CASC clubs have experienced a significant (often substantial) uptake of new membership applications. Whilst this has proved to be a welcome turnaround of events for some clubs, it would also appear that quantity does not always represent quality when accepting new members. For example, several clubs have reported significant conduct and behaviours issues in relation to the uptake of new membership places. In this article we outline our discussions with HMRC about problem members that are able to continually behave in an unacceptable manner and then move on to repeat the exercise at another club. (45)    Dangers of Drifting Towards Selective Membership ACASC [1283] JUNE 2020 / COVID-19 Dangers of Drifting Towards Selective Membership As a matter of survival, a number of CASC registered clubs operate a sysytem of selective new membership places that could get them de-registered from the CASC scheme. Hard-pressed Club Committees are becoming tempted to prioritise new membership applications based on whatever supplementary skills the applicant can offer the club. This is something that goes beyond sporting ability and may relate to whether (for example) a new junior member has a parent with coaching or training skills. Perhaps an adult applicant may be prioritised because of their management, accounting or other professional skills. ACASC contacted HMRC for comment about this matter and we have added their opinion to this article. We have also added our own suggestions for clubs faced with this compliance predicament. (46)    CASC Low Income Policy & Template Club Membership Application Form ACASC [1391] MAY 2020 / COVID-19 / CASC Low Income Membership Policy / Application Form & Committee Guidance Notes CASCs can now download a comprehensive Low to Modest Income Application Form (in template format) that can be adapted and used by the club. This detailed document is a very useful guide for clubs whose annual subscription fees are in excess of £520. Many CASCs have reported that they view this aspect of CASC legislation as unclear and potentially open to abuse by new and existing members. In the current uncertain job climate, some club committees may be tempted to develop 'strident' views that could run counter to HMRC CASC Guidelines. This is something that must be avoided (at all costs) and can be avoided if clubs develop a better grasp of acceptable approaches to the subject. In the document we have outlined all of the key relevant points for CASC clubs to consider. We have detailed the kind of income that can be taken into account as well as factoring in the prevailing climate of uncertainty due to club closures. With many clubs now re-opening under restrictions, it is more important than ever that clubs get a good grasp of what procedures are compliant and those that are unacceptable when considering an application for Low to Modest Income Membership. The form can be downloaded and used 'as is' or adapted by adding the club's logo and contact details as necessary. The document can be added to the club's web site and also contains additional recommendations about advertising Concessionary Membership clearly on the club's web site. CASC clubs that don't make this information clear and accessible face the real prospect of de-registration from the CASC Scheme. (47)    Club Trading Subsidiary: HMRC Clarification of Donations & Loans ACASC [1388] MAY 2020 / COVID-19 / Club Trading Company: HMRC Clarification of Subsidiary Donations & Loans Shortly before recent restrictions began, ACASC received HMRC clarification about loans and donations from the club's Trading Subsidiary. Many clubs are understandably concerned about cash flow and acceptable ways that the club Trading Subsidiary can financially prop up the club during current restrictions. HMRC's timely welcome response to a recent query will clearly shape the thinking of many clubs that are considering becoming CASC Registered as well as those who are already part of the CASC Scheme. It is probably wishful thinking to hope that a club's subscription fee income will be back up to full strength any time soon. Therefore, some clubs may well find that their non-member or trading income gives a financial lifeline, particularly if we experience an ease in restrictions coupled with good weather. The importance of this document cannot be overstated because it gives explicit opinion - direct from HMRC. When compared to the generalised wording published in the current official CASC Guidance, clubs can feel enabled to speak to their accountants with more confidence about the club's survival strategies. (48)    Covid-19 Complex Low Income Membership Applications in 2020 ACASC [1386] APRIL 2020 / COVID-19 / CASC LOW INCOME MEMBERSHIP This article is the 2nd Part of our look at the impact of Covid-19 on subscription levels and in particular relation to Low Income Membership Applications in 2020. As a consequence of mass furloughing, economic slowdown plus lost work & lay-off caused by Covid-19, it is now anticipated by many clubs that (after restrictions are eased) there will be a sharp rise in applications for Low/Modest Income Membership. There are currently strong representations being made to the Government that some non-contact sports can more easily 'fit the bill' when it comes to Social Distancing. Examples include cricket, tennis, badminton, golf, bowling, bowls, croquet, pool, snooker, darts, curling, bodybuilding, swimming, diving, running, sprinting, gymnastics and rowing. Clubs must be very careful to prepare themselves early to exercise non-discrimination when assessing potentially contentious applications that could land them in hot water with HMRC at a later date. (49)    COVID-19 CASC Financial Survival Strategies ACASC [1279] APRIL 2020 / COVID-19 / CASC SUPPORT & GUIDANCE (Pages 5-9) As a result of the prevailing COVID-19 crisis many clubs will be forced to implement emergency survival strategies. This comprehensive Guidance Sheet outlines several Financial Options & Strategies open to the CASC & other types of Amateur Sports Club for use over the coming difficult months. ACASC has drawn upon specific Guidance notes given to us by HMRC, plus all of the official published information available and added this to our knowledge base of experiences, comments and solutions reported by members. The many topics that we cover in this substantial 5-page article are as follows: Drawing up a Financial Battle Plan Looking Carefully at the Club Accounts Banks & Their Lending Criteria - Things to Consider Waiting for Grants & Eligibility Criteria March 2020 Update from HMRC Regarding Trading Subsidiaries (Profits & Cash flow) Clubs & Financial Future-proofing Strategies 4 Key Survival Strategies This comprehensive and detailed guidance document was drawn up by ACASC to ensure that at this most unexpected time, our members are best able to consider all of the options open to them. Clubs simply cannot afford to overlook survival opportunities or make mistakes in their strategic approach to surviving. This article (which will be regularly updated) will go some way to ensuring your club is kept in the loop without having to trawl through several information sources. Guidance obtained in March 2020 from HMRC for an individual member will now be of critical importance to many other members who are likely experiencing the same concerns. This article (Part 2 Pages 5-9) is available to ACASC Members Only. (50)    COVID-19 CASC General Survival Strategies ACASC [1281] APRIL 2020 / COVID-19 / CASC SUPPORT & GUIDANCE (Pages 1-4) As a result of the prevailing COVID-19 crisis many clubs will now have a great deal of time to contemplate strategy. This comprehensive Guidance Sheet looks at general Options & Strategies open to the CASC for use over the coming period. ACASC has drawn upon its own substantial experience of assisting CASC Registered clubs with day-to-say Compliance & Survival. Topics that we cover in this helpful 4-page introductory article are as follows: Making best use of exiting club assets and improving survival chances at little expense Spring cleaning existing structures to assist recovery Using the Club web site to assist general recovery Fundraising & Gift Aid to assist general recovery Examples of what other members are doing to survive Club communication with the outside world in time of crisis This introductory document was drawn up by ACASC to help members begin formulating a coherent survival plan. The COVID-19 crisis may have somewhat paralysed club thinking with the severity of Government Restrictions and the speed of impact upon the club. The main thinking behind this article is to stimulate your club in thinking 'outside of the box' when putting together a survival strategy. There is always a very real danger that the club will hope that Government Rescue plans alone will save the club. This fact may be true in the short term but into the long term the club will have to think for itself and depend on the goodwill of members and supporters past and present and near and far. This article (Part 1 Pages 1-4) is also available to non-members of ACASC. (51)    COVID-19 Subscription Rates & Club Closures ACASC [1282] APRIL 2020 / COVID-19 / CASC SUPPORT DOCUMENT Many clubs are now beginning to wonder how to adjust their Subscription Costs from April 1st 2020. This article looks at options and pitfalls for the club to consider. Logically some club members will not wish to pay a sub while the club is closed. On the other hand, without cash flow, many committee members are concerned that there may not be a club to return to after opening restrictions are relaxed or lifted. This article will make interesting reading for many clubs and will be updated as we hear of more problems and solutions. (52)    De-Registration & Capital Gains Tax ACASC [1278] FEBRUARY 2020 It is now hopefully a well-established fact amongst CASC registered clubs - that CASC de-registration by HMRC can be backdated to when the club first joined the scheme. However, for those clubs with assets, it is also worth knowing that a Charge to Capital Gains can be also backdated to 1982. This will effectively amount to at least 20 years before the club was registered as CASC. This article covering a recent clarification from HMRC - clearly demonstrates the substantial consequences of non-compliance with 2015 Guidelines for Community Amateur Sports Clubs. (53)    Dangers of Borrowing from a Trading Subsidiary ACASC [1277] FEBRUARY 2020 We recently asked HMRC if a CASC Registered club could borrow money from a wholly owned Trading Subsidiary. Several clubs have expressed concern that they may need to ease cash flow for the club whilst awaiting the Gift of Profits at the end of the subsidiary's financial year. Clubs in a similar position should read this article - before they enter into any loan agreements with a subsidiary Company. (54)    CASC Compliance on Spreadsheets ACASC [1275] JANUARY 2020 For 2020 we have responded to the increasingly large number of requests from members for a simplified method of attaining and maintaining CASC Compliance. We have now developed three concise, easy-to-understand Spreadsheets that can be tailored to each club’s individual needs. The new Spreadsheet Modules will make attaining and retaining compliance a lot easier for all Club Officials. (55)    The CASC Gym & HMRC Guidance ACASC [1276] JANUARY 2020 With the arrival of a new year, CASC committees are becoming increasingly concerned that the various financial thresholds are becoming outdated due to inflation over 5 years. Each year clubs feel they are fighting harder to avoid breaching Compliance thresholds. For example, many clubs with Gyms are clearly struggling to offer varied membership benefits (to all) without running up against the permitted threshold of £520. This article looks at some specific additional Guidance from HMRC that highlights the problems of offering Gym membership as an optional benefit of joining a club. (56)    Trading Company Start Up Costs ACASC [1271] DECEMBER 2019 In this article we have obtained from HMRC further clarification about costs associated with starting up a Trading Subsidiary. Some clubs are obliged to consider this option either as a matter of survival or because they are about to exceed the permitted thresholds for non-member or property income - or both. This is a complex subject for many clubs: therefore great care must be applied in the process of consideration - before taking this important step. (57)    Types of Community Organisation ACASC [1272] NOVEMBER 2019 If your club is considering adopting the status of an official Community Organisation - there are a a variety of options on offer. Ranging from CIC, Foundation, Charity & CASC etc This article allows you to consider the options open to your club. (58)    CASC Accounts Compliance Checklist ACASC [1269] OCTOBER 2019 This informative article outlines several CASC Accounting Compliance errors that could run a club into difficulties. Clubs can read this simply worded document in conjunction with their own accounting procedures and check if they are in danger. And better still, some clubs might wish to also pass this invaluable information to their accountants. This is certainly one of the most useful and important documents we have published - since the new CASC legislation was implemented over 4 years ago by HMRC in 2015. (59)    Community Interest Companies & CASC Applications ACASC [1274] SEPTEMBER 2019 Can a Community Interest Company (CIC) also become a Community Amateur Sports Club or CASC? The short answer is Yes - although several clubs appear to have experienced rejection by HMRC. Not to mention the wasted Legal & Accounting fees some clubs have spent in setting up a CIC - ACASC is currently helping several CIC Clubs recover from their setbacks & now attain CASC status. This article looks at HMRC comment to a rejected application and explains briefly how the problem was fixed. (60)    Reasons why more clubs are considering CASC Registration ACASC [1265] AUGUST 2019 Increasing numbers of not-for-profit clubs are now looking at a variety of additional benefits and reasons to become CASC Registered, beyond that of business rate relief and Gift Aid. Clubs are finding that a tough and uncertain economic climate is forcing them to consider as many survival options as possible. This article looks at some less obvious reasons why clubs are opting for CASC status. (61)    Updated Clarification of Rental Income from HMRC ACASC [1270] JULY 2019 HMRC have provided us this month with further clarification about CASC Rental Income, Member Hire & Property Income. This helpful update may enlighten many clubs regarding a subject that is much debated amongst CASC club committees. This information is of particular value to the club Treasurer & Accountant. (62)    Information Requests from Valuation Office Agency - VOA ACASC [1268] APRIL 2019 Several CASC clubs have received an Information Request from the VOA. The questionnaire asks many searching questions and requires 3 years accounts. Some clubs are concerned that this could represent and opportunity for the Local Authority to challenge a club's rate relief entitlement. We look at whether their fears are justified. Don't miss this article. (63)    CASC Compliance Checklist - Is Your Club Safe? ACASC [1267] MARCH 2019 As we now approach the 4th anniversary of the new CASC Guidance from HMRC, some club officials are wondering if their club has drifted out of compliance. As experienced committee members resign or move on, some concerned clubs are wondering just how far off the mark they may now be. ACASC has also noted an increase in the number of confidential compliance queries that we receive from non-committee (ordinary) members about their own club, which they believe, may be non-compliant. This document contains examples of common errors and a brief checklist of mistakes to watch out for. CASC Compliance is largely self-regulated. The penalties of non-compliance at an amateur club run by volunteer amateurs must not be underestimated. (64)    ACASC Celebrates 10th Year Anniversary ACASC [1258] Download FEBRUARY 2019 This month ACASC celebrates its 10th year anniversary. But what do we actually do? This article is open to all (including non-members) that log into the library. It outlines the value of the work ACASC does for individual CASCs. It also outlines the reasons why the Association was established in 2009 and the many ways we help clubs that are either seeking to be CASC Registered or may have policy queries after registration. Simply log into the library and download the article free of charge. (65)    Economic Climate & CASC 2019 ACASC [1266] JANUARY 2019 The Economic Climate & CASC Rate Relief If CASC Registered clubs were ever in doubt that the benefits they receive would come under pressure - they should consider the implications of this article. It was brought to the attention of ACASC at the close of 2018 that a certain local authority was attempting to levy a rates bill on several CASCs. This article provides an excellent example of why clubs should join ACASC in order to benefit from the experience of others & become prepared. (66)    Club Gymnasiums & CASC Compliance ACASC [1262] NOVEMBER 2018 A frustrated Club Committee has recently been attempting to establish the status of a CASC Gymnasium for qualifying purposes. According to the club, they have been in touch with HMRC’s CASC team, Sport England and all of the National Governing Bodies (NGB) under ‘Exercise, movement and dance’. So far, none have given a clear response about the matter. However, ACASC and Active UK do believe the answer is no. This article examines in more detail, the perils of running a Gym within a CASC. (67)    Responsible Persons & HMRC Compliance Checks ACASC [1264] OCTOBER 2018 Responsible Persons at CASC Registered clubs may be soon be required by HMRC to re-affirm the club's Compliance position. They have recently sent out a very detailed Questionnaire (with over 40 questions) to many rugby clubs. It is clear from forensic the level of questioning that HMRC intends to enforce accountability - right down to the personal level if necessary. This will clearly be done with all types of sport - not just rugby. This article covers a range of key topics that should be considered when assessing your club's Compliance position. Clubs with practical concerns about a forensic level of questioning (under the new 2015 Compliance Guidelines) should read this article. (68)    Dangers of Winter Special Offers ACASC [1263] OCTOBER 2108 (repost for January 2017) Community Amateur Sports Clubs & New Membership Recruitment Packages - HMRC Cautionary Note Many clubs have recruitment drives to entice people to join and this is a clear demonstration that they are promoting participation in their sports. However, some clubs may unwittingly devise packages that run foul of the new CASC Rules which for ‘mathematical’ or other types reasons – amount to a form of discrimination. If a club does get a special deal formula wrong and it is picked up (say) 18 months later, the club could face a hefty consequence with loss of CASC status dating back to when the unacceptable offer was originally promoted. Clubs that do run into trouble with HMRC over matters of unintended or ‘accidental’ discrimination will usually be asked to provide evidence that there was no material impact on potential applicants. This of course would be something that is impossible to prove for most clubs who would therefore expect an inevitable outcome. As an illustration of this point we cite here a ‘reasonable sounding’ offer prepared by a club to attract new members from around the area. The club was however wise enough to double-check with ACASC first. Here is an outline of the club's offer and HMRC response to the idea. (69)    Refusing Membership to Undesirable Persons ACASC [1261] SEPTEMBER 2018 Feedback from member CASCs would indicate that HMRC is surveying some clubs in order to check on Compliance Levels. How will your club stand up to future scrutiny? Download this document for an update. (70)    Summer Events & Compliance Errors ACASC [1260] JUNE 2018 Has your club planned a Summer Event? (1) If so our current article warns of compliance dangers connected with Publicity Sponsorship & Prizes.       Mistakes can backfire at a later date. (2) There has been an increase in CASCs who opted for voluntary de-registration in 2015 and who       are now seeking to become CASC again.       We look at the reasons & problems they may now face in wanting to become re-registered. (71)    Local Authorities Restricting CASC Benefits ACASC [1259] MAY 2018 Can a Local Authority attempt to erode the club's CASC benefits? We have a clear example of such a problem, which demonstrates that some will attempt to use local powers to redefine the clubs cash flow as profit. The example given here could be the first of many and demonstrates a good reason why CASC Registered clubs should always work hard on their local Community Profile. (72)    GDPR & CASC ACASC [1256] MARCH 2018 This month's CASC News article looks specifically at the additional impact that GDPR will have on CASC Registered Clubs. The General Data Protection Regulation Rules (GDPR) are already in force and we are currently in a period of implementation with the deadline for compliance set for 25 May 2018. Read this detailed information and don't be caught out at a later date. (73)    Competitions, Sponsors, Low Income Members, Zombie CASCs ACASC [1248] FEBRUARY 2018 This month we report on further perils of Low Income Membership. The dangers of Sponsored Competitions. The dangers and significant cost of becoming a 'Zombie' CASC. Competitions & Sponsors Low Income Memberships & Transgressions Zombie CASCs - What are they? (74)    Honorariums & Unforseen Dangers ACASC [1249] JANUARY 2018 This month we take a look at some emerging CASC issues connected with Honorariums. When clubs appoint individuals to Honorary positions they can easily be 'skating on very thin ice' from a Tax &/or CASC Compliance perspective. The positions are invariably a reward for long, loyal service at the club. However, in this article we illustrate examples of how a well-meaning appointment can potentially lead the club towards disaster. (75)    Dangers: Payment of Players / Clubs Votes & Member's Shares ACASC [1255] NOVEMBER 2017 This month we take a look at some emerging CASC issues with the help of HMRC. Pressures on clubs with good sponsorship & successful teams. Becoming CASC Registered if you have high Trade Turnover. Dangers in issuing voting shares at a CASC. Unexpectedly high PRS Invoices to CASCs - why? Sale of Tickets for International Matches. (76)    CASC Rental Income - Opportunities & Dangers ACASC [1253] SEPTEMBER 2017 Some CASCs have begun experiencing difficulties with their Trading Subsidiaries for a variety of reasons. Others are looking for viable opportunities. For this article we have enlisted the help of very experienced business experts who have a specialised interest in the Community Sector. Clubs and Community Business organisations (large & small) have contacted us for information about the way in which clubs can work with business towards sustainable income models. In doing the research, we have been quite surprised at the scope available to CASCSs wishing to run a compliant business model to generate income for the club. This interesting article compiled with the help of Colber Adamian-Thomas succinctly lays out an overview of Rental Income opportunities for the CASC. This is probably the only document of its kind available to CASCs. Not to be missed. (77)    HMRC Responses to CASC Queries ACASC [1252] SEPTEMBER 2017 ACASC Members sent in their queries for September and we have posted updates from HMRC on the following topics: Payment of Expenses - Dangers & Requirements. Dangers of raising the Junior membership age to 21. Generating Income for Subsidiaries - Problems & Solutions. Becoming a Mother Club - What is acceptable? Tickets Allocation for International Matches - Club Concerns. These articles are essential for helping clubs 'fine tune' or clarify their understanding of the new CASC Regulations. (78)    HMRC Responses to Club Queries ACASC [1254] JULY 2017 ACASC Members sent in their queries earlier this month and these are the answers given to us by HMRC. Large Junior Membership & Restrictions Over Use of Club Facilities Impact of Franchisee Turnover on Club Turnover - Implications Payment of Players for Exhibition Matches VAT Refunds & Accounting - Updated Small Business Rate Relief Anomalies & CASC - HMRC View The advice given here, will save clubs future problems in interpreting the CASC Rules as applied to the topics shown above. (79)    Summer Activities & Club Accounting ACASC [1244] JUNE 2017 We have now received a whole raft of updated responses from HMRC to club queries about the following subjects: Summer Fundraising Events & Corporation Tax Summer Fundraising Events & VAT Summer Events & Club Trading Thresholds Trading Subsidiaries & Sponsorship Arrangements Trading Subsidiaries & Borrowing Arrangements VAT & Eligible Bodies Sale of Land & Capital Gains Liabilities Formulas for Assessing Low Income This 4-page article should not be missed. Its content relates to accounting procedures that could be critical for your club or trading subsidiary activities - this summer. (80)    VAT Caution for Club Subsidiaries ACASC [1250] MAY 2017 This article looks at an example of the way a couple of sporting subsidiaries came unstuck as Eligible Bodies for VAT purposes. The detail it contains may apply to your trading subsidiary and as is so often the case, the problem arose due to simple oversight. The article also touches upon the potential dangers of running a subsidiary on an 'extreme' commercial basis. (81)    Assessing Dangers of Unforeseen De-Registration ACASC [1251] MAY 2017 Clubs invariably ask ACASC about the ‘most common causes’ of de-registration and have begun risk-assessing the dangers of being found non-compliant by HMRC at some future date. They logically fear having to lose or repay substantial tax benefits - stretching back as far as April 2016. The most common causes for concern are: Capital Gains Tax demands due to Sale of Land Business Rates Relief & having to pay it back VAT Exemption & Eligible Bodies that suddenly become disqualified Gift Aid (from individual donors) that may have to be repaid Gift Aid (from corporate donors) that may have to be repaid Corporation Tax that may suddenly fall due for payment Read this article to understand more about the risks of being de-registered from CASC due to oversight by the committee and the ease with which it has already happened to some clubs (82)    Assessing Low & Modest Income (Updated Information) ACASC [1247] APRIL 2017 Some clubs are rightly concerned that the rules surrounding Low to Modest income could be exploited by unscrupulous individuals whose incomes may appear to be low or modest. Here we present an example of an application form for Low Income Membership at a club that is structured to deter applications that may not really qualify under fair interpretation of the criteria. This example Form asks all the relevant questions - without being discriminatory. It is worded in a such a way to ensure that the club only receives applications for concessionary membership from genuine applicants. This document should be read in conjunction with the information posted (below) on the same subject this month. (83)    Assessing Low Income (1) Dangers ACASC [1238] APRIL 2017 HMRC have provided further clarification for clubs assessing membership applications for low-modest income CASC places at the club. Clubs should be very careful of the criteria they use for assessment - which could amount to discrimination. On the other hand clubs are fearful of a flood of applications that they are unable to assess correctly. Here we take a look at the problem in more depth and provide some useful ideas for concerned clubs. (84)    2017 Rate Relief Changes - Hidden Implications ACASC [1245] MARCH 2017 (1) Recent changes to Rate Relief calculations have already impacted upon a large number of Amateur Sports Clubs and in a number of unexpected ways. (2) Clubs large and small (CASC & Not-for-profit) should quickly become aware of all the new implications - as cash strapped Local Authorities are given increasing powers to collect and keep the Business Rates. (85)    CASC Rules & Conflicting Commercial Interests ACASC [1246] MARCH 2017 New CASC Regulations came into full force nearly a year ago in April 2016. However, there are still a surprising number of clubs that have not addressed key compliance issues. Conflict of commercial interests surrounding the scope of Club Franchisees or Trading Subsidiary Directors - appears to be a recurring theme. In this article we look a two real life examples of clubs struggling with independent commercial interests that have become dangerously entrenched within the club. What are the risks and solutions for clubs that are effected in this way? (86)    CASC Competition Days Dangers ACASC [1239] FEBRUARY 2017 Community Amateur Sports Clubs & Competition Days - HMRC Cautionary Note A significant number of CASC clubs that host internal and external competitions days are in danger of de-registration. This is because competition days may be regularly scheduled for days where concessionary members cannot take part. In the opinion of HMRC this amounts to discrimination if the club’s concessionary rate is £520. Following the Bridport VAT refund cases HMRC have warned CASC Registered clubs (that have received a VAT rebate) to be careful as the accounting requirements are somewhat different compared to non-CASC clubs. We raised specific questions on behalf of members and here is an outline of HMRC opinion in these matters. (87)    CASC & New Membership Offers ACASC [1243] JANUARY 2017 Community Amateur Sports Clubs & New Membership Recruitment Packages - HMRC Cautionary Note Many clubs have recruitment drives to entice people to join and this is a clear demonstration that they are promoting participation in their sports. However, some clubs may unwittingly devise packages that run foul of the new CASC Rules which for ‘mathematical’ or other types reasons – amount to a form of discrimination. If a club does get a special deal formula wrong and it is picked up (say) 18 months later, the club could face a hefty consequence with loss of CASC status dating back to when the unacceptable offer was originally promoted. Clubs that do run into trouble with HMRC over matters of unintended or ‘accidental’ discrimination will usually be asked to provide evidence that there was no material impact on potential applicants. This of course would be something that is impossible to prove for most clubs who would therefore expect an inevitable outcome. As an illustration of this point we cite here a ‘reasonable sounding’ offer prepared by a club to attract new members from around the area. The club was however wise enough to double-check with ACASC first. Here is an outline of the club's offer and HMRC response to the idea. (88)    (ADR) Dispute Resolution & HMRC ACASC [1240] DECEMBER 2016 Many CASC registered clubs are now facing life after compulsory de-registration by HMRC from the CASC scheme or are facing appeals against de-registration. Logically, clubs will put up their best defence - however in many cases this will not be enough to help them. We look at HMRC's Alternative Dispute Resolution Scheme (ADR) for CASC and how it might help your club. (89)    Causes of CASC De-registration ACASC [1241] OCTOBER 2016 Could your club receive an unexpected Notice of de-registration from CASC? To help avoid this happening to clubs, we have now compiled and updated our information on the main general causes why HMRC will send a club a backdated Notice of De-registration from the CASC Scheme. This article will help your club to avoid the crippling impact of this happening to you. (90)    CASC Rules & HMRC Enforcement Consequences ACASC [1242] NOVEMBER 2016 As a consequence of enforcement of CASC Rules by HMRC, several clubs have received compulsory Notices of de-registration from the CASC Scheme due to non-compliance with the new CASC Regulations. The reasons are many and varied and often would have been quite simple to fix – if identified early enough in advance. By late September of 2016 it is estimated that over a thousand CASC clubs are now in trouble and the vast majority couldn’t see it coming. One wonders how such a situation could arise given the volume and frequency of warnings issued by ACASC? Here we look at the subject of avoiding de-registration from CASC and the loss of valuable Rate Relief.