This week we hosted a session with over 75 GCMA Member Clubs focused on the complexities of the Community Amateur Sports Club (CASC) scheme, specifically addressing the risks of deregistration, threshold compliance, and the nuances of dealing with HMRC.
The CASC landscape is shifting from a “trickle” to a “flow” of clubs exiting the scheme, with a significant wave of deregistrations expected by 2029 – 2030. Many clubs are reaching the £1,612 membership fee threshold, which has not been revised in years, forcing them to choose between commercial growth and CASC status.
Operational Pitfalls & Compliance
Michael Martin (ACASC) identified several high-risk areas for golf club managers:
- Threshold Management: The £1,612 annual fee limit is a hard cap. Any compulsory charges (e.g., mandatory bar levies or joining fees) that push the total cost above this limit can trigger immediate deregistration.
- Trading Subsidiaries: Trading companies must be standalone. A club “propping up” a loss-making trading company is a major compliance red flag for HMRC.
- Honorariums & Benefits: Free memberships for staff or captains are considered taxable benefits. Clubs must explicitly inform beneficiaries that they are responsible for their own tax affairs to avoid liability.
- Fundraising: Money raised for outside charities (e.g., Captain’s Charity) should never be commingled with club accounts. If it is, HMRC may view it as club income.
HMRC Engagement Strategy
The “tone” of communication with HMRC is critical.
- Conciliatory Approach: Avoid “verbose” letters from solicitors or accountants. A reasonable, inquiry-based tone often leads to reversed penalties, whereas aggressive stances frequently result in HMRC “blanking” the club.
- Proactive Disclosure: If a club anticipates hitting a threshold, it should begin discussions with HMRC 6–12 months in advance rather than waiting for an audit.
Key Thresholds & Figures

Management Continuity
A significant risk identified is the loss of institutional knowledge due to committee turnover.
- CASC Status Report: Michael Martin presented a self-generating PDF tool that maps CASC legislation against club actions.
- Legacy Documentation: Clubs are urged to maintain a “CASC folder” containing the original registration certificate and formal minutes of when restrictive policies (like proposer/seconder systems) were removed.
Industry Outlook
While there is ongoing lobbying via the All-Party Parliamentary Group for Golf and the Sport and Recreation Alliance, there is no immediate prospect of the £1,612 threshold being increased. Clubs should plan their 3–5 year strategies based on current figures.
For more information and advice, contact the Association of Community Amateur Sports Clubs directly.
By Mark Shanley



