HMRC's recent one-to-many letter prompts Community Amateur Sports Clubs (CASCs) to review their eligibility for the scheme. 

Amateur sports club

Registered Community Amateur Sports Clubs (CASCs), benefit from several tax reliefs including Gift Aid

HMRC has sent letters to registered CASCs, urging them to reassess their eligibility for the scheme.

Clubs must notify HMRC if they no longer meet the criteria and provide details of why they are no longer eligible. 

Clubs can notify HMRC by email at This email address is being protected from spambots. You need JavaScript enabled to view it. or by post. Once notified, HMRC will contact the club to discuss the options available to them.

Useful guides on this topic 

Mutual trading, members clubs and community trades
How are mutual traders, members clubs, associations and community trades treated for tax purposes?

Gift Aid: How it works
What is Gift Aid? How does it work? What are the rules?

External Links 

ICAEW: HMRC One to Many Letters sent to registered Community Amateur Sport Clubs (CASC)