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Sports clubs
A community amateur sports club (CASC) is an amateur sports club registered with HMRC for tax reliefs because it is open to the whole community and non-profit making. CASC status is a tax status only. It does not change the club’s legal liabilities, so the committee still has to arrange public liability, employers’ liability where anyone is employed, property cover and protection for the people running the club.
Part of: Stadium and sports ground insurance
In short
The CASC scheme started in April 2002 and is set out in Part 13, Chapter 9 of the Corporation Tax Act 2010 and the Community Amateur Sports Clubs Regulations 2015. To register, a UK club must be open to the whole community, organised on an amateur basis, have sport as its main purpose, stay within an income limit and be run by fit and proper persons. In return it gets Corporation Tax reliefs, Gift Aid and business rates relief of up to 80%. A CASC cannot also be a charity. Most clubs are unincorporated associations, so committee members and the club’s insurance programme carry the liability risk, not the tax status.
Last reviewed 7 October 2026 by the Apex commercial team.
CASC status is a registration with HMRC, not a legal structure. A club can be an unincorporated association or a company and still register, as long as it meets the conditions and has a governing document that reflects them. HMRC will only register a club that is already run in a compliant way, not one that plans to be.
HMRC’s detailed guidance sets out these conditions. The club must:
The figures below are the ones HMRC publishes on GOV.UK. Check them again before relying on them, because they can change.
| Rule | HMRC figure |
|---|---|
| Maximum membership fee | Membership fees: no more than £1,612 annually for any type of membership |
| Affordability | If the total cost of membership and taking part exceeds £520 annually, the club must make provision for people who cannot afford more |
| Payments to players | No more than £10,000 in total in a 12-month accounting period |
| Participating members | At least 50% of members must be participating members |
| Income condition | Non-member trading and property income up to £100,000 in a 12-month accounting period |
| Tax-free trading | Trading profits where turnover is under £50,000 annually |
| Tax-free property income | Rental income up to £30,000 annually |
| Business rates | Relief of up to 80% |
Registration gives tax relief. It does not create a separate legal person, limit anyone’s liability or provide any insurance.
HMRC’s own guidance notes that most members’ clubs are unincorporated associations, which have no legal personality. An unincorporated club cannot easily hold a lease, employ staff or be sued in its own name. In practice, contracts and claims tend to attach to the committee members or trustees who signed or acted. HMRC publishes separate guidance on incorporating an existing CASC into a company, which some clubs do partly for this reason.
Employing people is allowed. HMRC confirms that paying members for non-playing work, such as coaching, bar work, catering or ground work, does not count towards the £10,000 player limit, as long as the terms match what an unrelated person would be offered. Once someone works under a contract of service, the Employers’ Liability (Compulsory Insurance) Act 1969 applies. Section 1 requires an employer carrying on business in Great Britain to insure against injury to employees, and the Act defines “business” to include activity carried on by an unincorporated body. Close family members of the employer are exempt under section 2. Unpaid volunteers are not usually employees under that definition, so they need checking separately.
Insurance is an allowed benefit. HMRC lists insurance cover among the ordinary benefits a CASC may provide to members, so paying for cover that protects players does not threaten the club’s status.
A typical community club needs several covers working together. What follows is what each one usually does, subject to the policy terms.
| Exposure | Cover usually engaged | Watch for |
|---|---|---|
| A visitor, spectator or hirer is injured at the ground | Public liability | Whether members count as third parties to each other under the wording, which matters in an unincorporated club |
| A paid coach, groundsman or bar worker is injured | Employers’ liability | Volunteers and casual helpers: confirm how the policy treats them |
| A volunteer or player is hurt with no one at fault | Personal accident | Benefit levels and age limits, which vary widely |
| Fire, flood or theft at the clubhouse | Property, with business interruption for bar and lettings income | Rebuild value of older pavilions; unoccupancy outside the season |
| A safeguarding, discipline or employment decision is challenged | Committee liability (D&O or management liability) | Who counts as an insured person; whether employment claims are included |
| The ground is hired to another club or event | The hirer’s own liability policy, plus your public liability | Hire agreement terms; lettings income also counts towards the income condition |
If this affects your business, these are the points a broker will ask about:
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Club and committee cover, placed by a named broker
Send us your current schedule, or tell us about the property if you are arranging cover for the first time. Or leave your number and a named broker will call you back, usually the same working day.
Apex Insurance Brokers is an independent insurance broker based in Bristol, established in 2009 and authorised and regulated by the Financial Conduct Authority. We are not tied to one insurer: we work with over 30 markets, including Lloyd’s syndicates through wholesale brokers, and every client has a named broker who handles the placement, mid-term changes, certificates for clients and the renewal.
There is no general law requiring a CASC to buy public liability cover, and CASC registration does not demand it. Employers’ liability is compulsory under the 1969 Act if the club employs anyone, subject to limited exemptions. In practice, landlords, councils, leagues and funders commonly require public liability before you can use a ground or receive money.
Yes. HMRC’s detailed guidance lists insurance cover among the ordinary benefits an amateur sports club may provide to members and guests. Paying for cover that protects players and volunteers should not breach the CASC conditions, as long as it is a reasonable benefit linked to taking part in the sport.
They can be. HMRC notes that most members’ clubs are unincorporated associations with no legal personality, so claims and contracts often attach to the individuals who acted or signed. Incorporating the club, written indemnities in the rules and committee liability insurance are the usual ways to reduce that personal exposure.
Not by itself. HMRC says payments to members for non-playing services such as coaching, bar work or ground work do not count towards the £10,000 limit on payments to players, provided the terms are what an unrelated person would get. If the coach is an employee, the club needs employers’ liability insurance.
Both. HMRC counts property income from non-members towards the income condition, and tax relief on rental income applies up to £30,000 annually. For insurance, tell your insurer about lettings, check the hire agreement and ask each hirer to show its own public liability cover.
Apex arranges public liability, employers’ liability, property and committee cover for community sports clubs across the UK. Send us your current schedule and we’ll review it. Or call 0117 325 0027.
Start your quote Call 0117 325 0027Apex Insurance Brokers Limited is authorised and regulated by the Financial Conduct Authority. Registered in England and Wales, company number 07014570. This page is general information, not advice on your individual circumstances. Cover is always subject to the insurer’s acceptance and the policy terms, and this page does not guarantee that cover will be available or on what terms.
