HMRC have updated the documents that relate to community amateur sports clubs so that they now explain that:
“charities based in the EU, Iceland, Liechtenstein or Norway can no longer apply to get tax relief. If you got tax relief on or before 14 March 2023, you will continue to get it until April 2024.”
The documents affected are:
- Community Amateur Sports Club registration form CASC (A1) – Use online form or postal form CASC (A1) to register your club as a Community Amateur Sports Club (CASC);
- Read the Community Amateur Sports Clubs detailed guidance notes – Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from; and
- Charitable giving tax relief (Self Assessment helpsheet HS342) – How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.