HMRC have updated their guidance 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.”
HMRC have updated the document Read the Community Amateur Sports Clubs: detailed guidance notes to confirm charities based in the Isle of Man, EU member states, Iceland, Liechtenstein or Norway can no longer apply for tax relief. You must be based in the UK to apply for tax relief.
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