BIM24325 | Meaning of trade: mutual trading and members clubs: community amateur sports clubs: contents
From HM Revenue & Customs · Business Income Manual
Introduction and layout of guidance
With effect from 1 April 2002 community amateur sports clubs (CASCs) can claim exemption from Corporation Tax on trading income and certain other reliefs. Before a claim is made a club must apply to HMRC to be registered as a CASC.
You should refer any application to be accepted as a CASC to Specialist PT (Charities).