Enter the club's takings each month and this keeps a running total against the three limits a Community Amateur Sports Club has to watch: £100,000 for the income condition, £50,000 for the trading exemption and £30,000 for the property exemption. It projects where each one will be at the year end and tells you which month you would go over.
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A registered CASC pays no corporation tax on most of its income, can claim Gift Aid on donations and gets mandatory 80% relief on business rates. In return it has to meet a set of conditions, and the one treasurers most often trip over is the income condition. Income from trading with non-members, added to all of the club's property income, must not go over £100,000 in a 12 month accounting period. A shorter period gets a proportionately lower limit.
The figure is gross receipts excluding VAT. It is not profit. A bar that takes £60,000 from non-members and makes £24,000 on it has used £60,000 of the limit.
For CASC purposes a member means somebody with a vote at general meetings. Most clubs have a social or associate section whose members cannot vote, and HMRC treats them as non-members. So their subscriptions count towards the limits, and so does every pint they buy. A club with 200 social members who each spend £8 a week at the bar is taking £83,200 a year in non-member trading before a single visitor walks in.
Property income catches clubs out the same way. Hiring the clubhouse to a voting member for a birthday party is still property income, and all property income counts towards the £100,000, whoever pays it. Add a busy summer of presentation nights, open days and hall bookings and a club that thinks of itself as small can be close to the limit by the autumn.
Separately from the income condition, the corporation tax exemptions have their own limits. Non-member trading turnover has to stay under £50,000, and property income under £30,000. These are in sections 662 and 663 of the Corporation Tax Act 2010, and both are reduced pro rata for a period shorter than 12 months.
Go over one of them and the exemption goes for the whole of that income. The part under the limit is taxed as well. A bar with £54,000 of non-member turnover and £8,000 of profit pays tax on the full £8,000. If the club makes a profit on that income, it has to file a Company Tax Return for the period even if HMRC has not sent a notice to file. Going over these costs the club tax. Going over the £100,000 puts its registration at risk.
Set the start of the accounting period and its length, then enter each month's takings in five columns. Only non-member trading and property income count towards the limits. Voting members' subscriptions, bar sales to voting members and anything in the other column, such as donations, grants and bank interest, are recorded so the report shows the whole picture. Each bar turns amber at 80% of its limit and red once it is over.
Enter takings excluding VAT, not profit. A member means somebody who can vote at general meetings. Bar sales and subscriptions from social, associate or other members without a vote go in non-member trading. Hall or pitch hire goes in property income even when a member is the one hiring it.
Outside the limits: subscriptions from voting members, bar and cafe sales to voting members, and anything in Other, such as donations, grants, Gift Aid and bank interest.
Inside the limits: everything a visitor or non-voting member spends at the bar, cafe or shop, and all rent and hire of the ground, hall or car park.
Treasurer's report as at . Figures are gross receipts excluding VAT, 0 of 12 months entered.
| Limit | Limit | So far | Used | Projected | Status |
|---|---|---|---|---|---|
| Income condition: non-member trading plus property | £100,000 | £0 | 0% | Enter a month to see a projection. | |
| Trading exemption: non-member trading | £50,000 | £0 | 0% | Enter a month to see a projection. | |
| Property exemption: all property income | £30,000 | £0 | 0% | Enter a month to see a projection. |
| Month | Member subscriptions | Member trading | Non-member trading | Property income | Other |
|---|---|---|---|---|---|
| Month 1 | £0 | £0 | £0 | £0 | £0 |
| Total | £0 | £0 | £0 | £0 | £0 |
| Payments to players | £0 of £10,000 |
| Participating members | Not entered |
Members means voting members. Limits are for a 12 month period, reduced pro rata for a shorter one. Made with the free CASC income limits tracker at lexalytic.com/tools/casc-income-tracker.
Two more conditions sit alongside the income one and are included in the tracker. The club can pay its players no more than £10,000 in total across an accounting period, however many players that is shared between. And at least half of the members have to be participating members, meaning they take part in the sport rather than only using the clubhouse. A club that grows its social section to bring in bar income can fail the participation test as a result.
This follows HMRC's CASC detailed guidance notes and sections 662 and 663 of the Corporation Tax Act 2010, and applies across the UK. It is a tracker for the treasurer and committee, not tax advice. Whether a particular receipt counts as trading, property or member income can turn on the facts, so take the printed summary to the club's accountant if any limit is close.
Anything the club takes from trading with people who are not voting members. That covers bar, cafe and shop sales to visitors, guests and opposing teams, and to social or associate members who have no vote, along with those members' subscriptions. For the £100,000 income condition, all property income is added on top: hall hire, pitch hire, car park letting and rent from a phone mast, even when a voting member is the one paying. Subscriptions from voting members and bar sales to them are outside all three limits.
Turnover. All three limits are on gross receipts excluding VAT, before any costs come off. A bar that takes £60,000 from non-members has used £60,000 of the £100,000, whatever it paid for the stock. This is the commonest misunderstanding, because the club's accounts usually show the bar as a profit figure.
The club no longer meets the income condition, and HMRC can end its CASC registration. A club that loses registration loses the corporation tax exemptions, Gift Aid on donations and the mandatory 80% business rates relief. The limit is £100,000 for a 12 month accounting period and is reduced pro rata for a shorter one, so a six month period has a limit of £50,000. The usual way to stay inside it is to move the non-member trading into a trading subsidiary before the limit is reached.
It depends on whether they can vote. HMRC treats a club as not trading when it sells to voting members, so the test is the vote, not what the membership category is called. Most club constitutions give social and associate members no vote at general meetings, which makes them non-members here. Their subscriptions and everything they spend at the bar then count towards the limits. If your constitution does give them a vote, they count as members. Check the constitution rather than the membership form.
When non-member trading turnover goes over £50,000 or property income goes over £30,000 in an accounting period, reduced pro rata for a shorter period, and the club makes a profit on that income. The club then has to file a Company Tax Return even if HMRC has not sent it a notice to file. The exemption is lost for the whole of that income, so all of the profit from it is taxable, including the part earned under the limit. A club whose income goes over the £100,000 should also tell HMRC, because it may affect its CASC status. If HMRC does send a notice to file, the club has to file even when there is no tax to pay.
A separate limited company, owned by the club, that runs the trading the club itself cannot carry on inside the limits, usually the bar to non-members, functions and events. HMRC guidance says income a trading subsidiary earns does not count towards the club's income limit. The subsidiary pays corporation tax on its profits like any other company, but it can pass profits up to the club as a Gift Aid donation, which reduces its taxable profit. It needs its own accounts, bank account and tax return, and dealings between the two have to be on proper terms. Take advice from an accountant before setting one up.
We build club tools that read the till and the bookings directly and split member from non-member sales as they happen. The treasurer sees the position every week rather than rebuilding it from bank statements before the AGM.
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