I have just finished going through a divorce. The situation was particularly nasty, which lead to extended paperwork and 5 meetings with the solicitor for 2 hours each. At the end of the process, the bill was £9500. I think this was more than it should have been. How can I challenge the cost of the bill?

You can challenge your solicitor’s bill if you think you’ve been charged too much.

Challenge your solicitor's bill

Overview

Ask the Senior Courts Costs Office to make a ‘detailed assessment’ of your bill. They can reduce your bill if they agree it’s too expensive.

There’s a different process if you want to complain about your solicitor’s behaviour.

Before you apply

Try to solve the problem with your solicitor before contacting the court.

You can complain to your solicitor directly by following their complaints procedure.

You can also get free legal help and advice from:

your local Citizens Advice Bureau

your local Law Centre

the Royal Courts of Justice Advice Bureau

When to apply

You must apply to the court before asking for a detailed assessment. You must do this within one month of getting your solicitor’s bill.

If you do not, you can still apply within a year of getting the bill, but the court might ask you to pay part or all of what you owe upfront. You’ll get back what you’ve overpaid if the judge agrees you’ve been charged too much.

You might also be able to apply if you’ve already paid your solicitor’s bill or it’s been over a year since you got it. You can only do this in special circumstances - you must explain what these are when you apply.

How to apply

Download and fill in 3 copies of Part 8 claim form (N208). You must pay £45.

Send a cheque made payable to ‘HMCTS’ with all 3 copies of your completed form and a copy of your solicitor’s bill to:

You can apply to your local District Registry (a court that deals with certain High Court cases) instead if you live outside of London.

Apply to your nearest county court if the original case was dealt with by a county court and your solicitor’s bill is for £5,000 or less.

What happens next

The court will keep one copy of your claim form. The other copies will be sent to you and your solicitor and stamped with an issue date.

You’ll then get an ‘acknowledgement of service’ from your solicitor confirming they’ve seen your application.

You’ll be asked to attend a hearing if your solicitor does not think you should have a detailed assessment. You’ll get a ‘notice of hearing’ from the court saying when and where the hearing will take place.

You’ll get a letter from your solicitor if they agree to a detailed assessment. Send a copy of this letter to the court.

If your solicitor does not challenge your application, you can ask them to give their consent. If they agree then the court might decide neither of you will need to go to the hearing.

If you have a hearing

Both you and the other side will present your case to a Costs Judge (or a District Judge if the hearing is held outside London).

You must bring with you copies of any documents you’ve sent to the court as part of your application.

The court will decide whether to order a detailed assessment. You’ll get the decision then or by post within a few days of the hearing.

If you disagree with the decision

You can make an appeal if you disagree with the court’s decision.

You must get permission before you appeal - you can ask the Costs Judge at the hearing.

You can ask the appeal court for permission if you’re refused or do not ask for it at the hearing. Read leaflet EX340 for more information.

Get a detailed assessment

You’ll be given a court order after the hearing that says whether you can have a detailed assessment.

The detailed assessment will take place at another hearing.

Download and fill in request form (N258C). You must also pay a court fee. How much you pay will depend on the size of your solicitor’s bill.

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees

You must pay your own costs and the other party’s reasonable costs of the detailed assessment, unless:

the judge reduces your solicitor’s bill by 20% or more

there are special circumstances, for example you originally offered to settle the bill for an amount more than the final amount fixed by the court

How much you pay will depend on how much time your solicitor has spent in court - this is usually worked out from their hourly rate.

Challenge your solicitor's bill

Overview

Before you apply

your local Citizens Advice Bureau

your local Law Centre

When to apply

How to apply

What happens next

If you have a hearing

If you disagree with the decision

Get a detailed assessment

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees


I own a medium sized business. We recently negotiated a contract with an automotive parts supplier to supply injection moulded panels. We used a solicitor throughout the process and the final bill was £100950. This is more than we had agreed upon when I first met with the solicitor. How much would it cost to challenge the bill through an independent body?

Download and fill in 3 copies of Part 8 claim form (N208). You must pay £45.

Challenge your solicitor's bill

Overview

You can challenge your solicitor’s bill if you think you’ve been charged too much.

Ask the Senior Courts Costs Office to make a ‘detailed assessment’ of your bill. They can reduce your bill if they agree it’s too expensive.

There’s a different process if you want to complain about your solicitor’s behaviour.

Before you apply

Try to solve the problem with your solicitor before contacting the court.

You can complain to your solicitor directly by following their complaints procedure.

You can also get free legal help and advice from:

your local Citizens Advice Bureau

your local Law Centre

the Royal Courts of Justice Advice Bureau

When to apply

You must apply to the court before asking for a detailed assessment. You must do this within one month of getting your solicitor’s bill.

If you do not, you can still apply within a year of getting the bill, but the court might ask you to pay part or all of what you owe upfront. You’ll get back what you’ve overpaid if the judge agrees you’ve been charged too much.

You might also be able to apply if you’ve already paid your solicitor’s bill or it’s been over a year since you got it. You can only do this in special circumstances - you must explain what these are when you apply.

How to apply

Send a cheque made payable to ‘HMCTS’ with all 3 copies of your completed form and a copy of your solicitor’s bill to:

You can apply to your local District Registry (a court that deals with certain High Court cases) instead if you live outside of London.

Apply to your nearest county court if the original case was dealt with by a county court and your solicitor’s bill is for £5,000 or less.

What happens next

The court will keep one copy of your claim form. The other copies will be sent to you and your solicitor and stamped with an issue date.

You’ll then get an ‘acknowledgement of service’ from your solicitor confirming they’ve seen your application.

You’ll be asked to attend a hearing if your solicitor does not think you should have a detailed assessment. You’ll get a ‘notice of hearing’ from the court saying when and where the hearing will take place.

You’ll get a letter from your solicitor if they agree to a detailed assessment. Send a copy of this letter to the court.

If your solicitor does not challenge your application, you can ask them to give their consent. If they agree then the court might decide neither of you will need to go to the hearing.

If you have a hearing

Both you and the other side will present your case to a Costs Judge (or a District Judge if the hearing is held outside London).

You must bring with you copies of any documents you’ve sent to the court as part of your application.

The court will decide whether to order a detailed assessment. You’ll get the decision then or by post within a few days of the hearing.

If you disagree with the decision

You can make an appeal if you disagree with the court’s decision.

You must get permission before you appeal - you can ask the Costs Judge at the hearing.

You can ask the appeal court for permission if you’re refused or do not ask for it at the hearing. Read leaflet EX340 for more information.

Get a detailed assessment

You’ll be given a court order after the hearing that says whether you can have a detailed assessment.

The detailed assessment will take place at another hearing.

Download and fill in request form (N258C). You must also pay a court fee. How much you pay will depend on the size of your solicitor’s bill.

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees

You must pay your own costs and the other party’s reasonable costs of the detailed assessment, unless:

the judge reduces your solicitor’s bill by 20% or more

there are special circumstances, for example you originally offered to settle the bill for an amount more than the final amount fixed by the court

How much you pay will depend on how much time your solicitor has spent in court - this is usually worked out from their hourly rate.

Amount on your solicitor’s bill | Fee

Challenge your solicitor's bill

Overview

You can challenge your solicitor’s bill if you think you’ve been charged too much.

There’s a different process if you want to complain about your solicitor’s behaviour.

Before you apply

Try to solve the problem with your solicitor before contacting the court.

You can complain to your solicitor directly by following their complaints procedure.

You can also get free legal help and advice from:

your local Citizens Advice Bureau

your local Law Centre

the Royal Courts of Justice Advice Bureau

When to apply

You must apply to the court before asking for a detailed assessment. You must do this within one month of getting your solicitor’s bill.

How to apply

Download and fill in 3 copies of Part 8 claim form (N208). You must pay £45.

Send a cheque made payable to ‘HMCTS’ with all 3 copies of your completed form and a copy of your solicitor’s bill to:

You can apply to your local District Registry (a court that deals with certain High Court cases) instead if you live outside of London.

What happens next

The court will keep one copy of your claim form. The other copies will be sent to you and your solicitor and stamped with an issue date.

You’ll then get an ‘acknowledgement of service’ from your solicitor confirming they’ve seen your application.

You’ll get a letter from your solicitor if they agree to a detailed assessment. Send a copy of this letter to the court.

If you have a hearing

Both you and the other side will present your case to a Costs Judge (or a District Judge if the hearing is held outside London).

You must bring with you copies of any documents you’ve sent to the court as part of your application.

The court will decide whether to order a detailed assessment. You’ll get the decision then or by post within a few days of the hearing.

If you disagree with the decision

You can make an appeal if you disagree with the court’s decision.

You must get permission before you appeal - you can ask the Costs Judge at the hearing.

Get a detailed assessment

You’ll be given a court order after the hearing that says whether you can have a detailed assessment.

The detailed assessment will take place at another hearing.

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees

You must pay your own costs and the other party’s reasonable costs of the detailed assessment, unless:

the judge reduces your solicitor’s bill by 20% or more

How much you pay will depend on how much time your solicitor has spent in court - this is usually worked out from their hourly rate.

£100,000.01 to £150,000 | £1,345

Challenge your solicitor's bill

Overview

You can challenge your solicitor’s bill if you think you’ve been charged too much.

There’s a different process if you want to complain about your solicitor’s behaviour.

Before you apply

Try to solve the problem with your solicitor before contacting the court.

You can complain to your solicitor directly by following their complaints procedure.

You can also get free legal help and advice from:

your local Citizens Advice Bureau

your local Law Centre

the Royal Courts of Justice Advice Bureau

When to apply

You must apply to the court before asking for a detailed assessment. You must do this within one month of getting your solicitor’s bill.

How to apply

Download and fill in 3 copies of Part 8 claim form (N208). You must pay £45.

Send a cheque made payable to ‘HMCTS’ with all 3 copies of your completed form and a copy of your solicitor’s bill to:

You can apply to your local District Registry (a court that deals with certain High Court cases) instead if you live outside of London.

What happens next

The court will keep one copy of your claim form. The other copies will be sent to you and your solicitor and stamped with an issue date.

You’ll then get an ‘acknowledgement of service’ from your solicitor confirming they’ve seen your application.

You’ll get a letter from your solicitor if they agree to a detailed assessment. Send a copy of this letter to the court.

If you have a hearing

Both you and the other side will present your case to a Costs Judge (or a District Judge if the hearing is held outside London).

You must bring with you copies of any documents you’ve sent to the court as part of your application.

The court will decide whether to order a detailed assessment. You’ll get the decision then or by post within a few days of the hearing.

If you disagree with the decision

You can make an appeal if you disagree with the court’s decision.

You must get permission before you appeal - you can ask the Costs Judge at the hearing.

Get a detailed assessment

You’ll be given a court order after the hearing that says whether you can have a detailed assessment.

The detailed assessment will take place at another hearing.

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees

You must pay your own costs and the other party’s reasonable costs of the detailed assessment, unless:

the judge reduces your solicitor’s bill by 20% or more

How much you pay will depend on how much time your solicitor has spent in court - this is usually worked out from their hourly rate.

Challenge your solicitor's bill

Overview

You can challenge your solicitor’s bill if you think you’ve been charged too much.

There’s a different process if you want to complain about your solicitor’s behaviour.

Before you apply

Try to solve the problem with your solicitor before contacting the court.

You can complain to your solicitor directly by following their complaints procedure.

You can also get free legal help and advice from:

your local Citizens Advice Bureau

your local Law Centre

the Royal Courts of Justice Advice Bureau

When to apply

You must apply to the court before asking for a detailed assessment. You must do this within one month of getting your solicitor’s bill.

How to apply

Download and fill in 3 copies of Part 8 claim form (N208). You must pay £45.

Send a cheque made payable to ‘HMCTS’ with all 3 copies of your completed form and a copy of your solicitor’s bill to:

You can apply to your local District Registry (a court that deals with certain High Court cases) instead if you live outside of London.

What happens next

The court will keep one copy of your claim form. The other copies will be sent to you and your solicitor and stamped with an issue date.

You’ll then get an ‘acknowledgement of service’ from your solicitor confirming they’ve seen your application.

You’ll get a letter from your solicitor if they agree to a detailed assessment. Send a copy of this letter to the court.

If you have a hearing

Both you and the other side will present your case to a Costs Judge (or a District Judge if the hearing is held outside London).

You must bring with you copies of any documents you’ve sent to the court as part of your application.

The court will decide whether to order a detailed assessment. You’ll get the decision then or by post within a few days of the hearing.

If you disagree with the decision

You can make an appeal if you disagree with the court’s decision.

You must get permission before you appeal - you can ask the Costs Judge at the hearing.

Get a detailed assessment

You’ll be given a court order after the hearing that says whether you can have a detailed assessment.

The detailed assessment will take place at another hearing.

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees

You must pay your own costs and the other party’s reasonable costs of the detailed assessment, unless:

the judge reduces your solicitor’s bill by 20% or more

How much you pay will depend on how much time your solicitor has spent in court - this is usually worked out from their hourly rate.

Challenge your solicitor's bill

Overview

You can challenge your solicitor’s bill if you think you’ve been charged too much.

There’s a different process if you want to complain about your solicitor’s behaviour.

Before you apply

Try to solve the problem with your solicitor before contacting the court.

You can complain to your solicitor directly by following their complaints procedure.

You can also get free legal help and advice from:

your local Citizens Advice Bureau

your local Law Centre

the Royal Courts of Justice Advice Bureau

When to apply

You must apply to the court before asking for a detailed assessment. You must do this within one month of getting your solicitor’s bill.

How to apply

Download and fill in 3 copies of Part 8 claim form (N208). You must pay £45.

Send a cheque made payable to ‘HMCTS’ with all 3 copies of your completed form and a copy of your solicitor’s bill to:

You can apply to your local District Registry (a court that deals with certain High Court cases) instead if you live outside of London.

What happens next

The court will keep one copy of your claim form. The other copies will be sent to you and your solicitor and stamped with an issue date.

You’ll then get an ‘acknowledgement of service’ from your solicitor confirming they’ve seen your application.

You’ll get a letter from your solicitor if they agree to a detailed assessment. Send a copy of this letter to the court.

If you have a hearing

Both you and the other side will present your case to a Costs Judge (or a District Judge if the hearing is held outside London).

You must bring with you copies of any documents you’ve sent to the court as part of your application.

The court will decide whether to order a detailed assessment. You’ll get the decision then or by post within a few days of the hearing.

If you disagree with the decision

You can make an appeal if you disagree with the court’s decision.

You must get permission before you appeal - you can ask the Costs Judge at the hearing.

Get a detailed assessment

You’ll be given a court order after the hearing that says whether you can have a detailed assessment.

The detailed assessment will take place at another hearing.

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees

You must pay your own costs and the other party’s reasonable costs of the detailed assessment, unless:

the judge reduces your solicitor’s bill by 20% or more

How much you pay will depend on how much time your solicitor has spent in court - this is usually worked out from their hourly rate.

Challenge your solicitor's bill

Overview

You can challenge your solicitor’s bill if you think you’ve been charged too much.

There’s a different process if you want to complain about your solicitor’s behaviour.

Before you apply

Try to solve the problem with your solicitor before contacting the court.

You can complain to your solicitor directly by following their complaints procedure.

You can also get free legal help and advice from:

your local Citizens Advice Bureau

your local Law Centre

the Royal Courts of Justice Advice Bureau

When to apply

You must apply to the court before asking for a detailed assessment. You must do this within one month of getting your solicitor’s bill.

How to apply

Download and fill in 3 copies of Part 8 claim form (N208). You must pay £45.

Send a cheque made payable to ‘HMCTS’ with all 3 copies of your completed form and a copy of your solicitor’s bill to:

You can apply to your local District Registry (a court that deals with certain High Court cases) instead if you live outside of London.

What happens next

The court will keep one copy of your claim form. The other copies will be sent to you and your solicitor and stamped with an issue date.

You’ll then get an ‘acknowledgement of service’ from your solicitor confirming they’ve seen your application.

You’ll get a letter from your solicitor if they agree to a detailed assessment. Send a copy of this letter to the court.

If you have a hearing

Both you and the other side will present your case to a Costs Judge (or a District Judge if the hearing is held outside London).

You must bring with you copies of any documents you’ve sent to the court as part of your application.

The court will decide whether to order a detailed assessment. You’ll get the decision then or by post within a few days of the hearing.

If you disagree with the decision

You can make an appeal if you disagree with the court’s decision.

You must get permission before you appeal - you can ask the Costs Judge at the hearing.

Get a detailed assessment

You’ll be given a court order after the hearing that says whether you can have a detailed assessment.

The detailed assessment will take place at another hearing.

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees

You must pay your own costs and the other party’s reasonable costs of the detailed assessment, unless:

the judge reduces your solicitor’s bill by 20% or more

How much you pay will depend on how much time your solicitor has spent in court - this is usually worked out from their hourly rate.

Challenge your solicitor's bill

Overview

You can challenge your solicitor’s bill if you think you’ve been charged too much.

There’s a different process if you want to complain about your solicitor’s behaviour.

Before you apply

Try to solve the problem with your solicitor before contacting the court.

You can complain to your solicitor directly by following their complaints procedure.

You can also get free legal help and advice from:

your local Citizens Advice Bureau

your local Law Centre

the Royal Courts of Justice Advice Bureau

When to apply

You must apply to the court before asking for a detailed assessment. You must do this within one month of getting your solicitor’s bill.

How to apply

Download and fill in 3 copies of Part 8 claim form (N208). You must pay £45.

Send a cheque made payable to ‘HMCTS’ with all 3 copies of your completed form and a copy of your solicitor’s bill to:

You can apply to your local District Registry (a court that deals with certain High Court cases) instead if you live outside of London.

What happens next

The court will keep one copy of your claim form. The other copies will be sent to you and your solicitor and stamped with an issue date.

You’ll then get an ‘acknowledgement of service’ from your solicitor confirming they’ve seen your application.

You’ll get a letter from your solicitor if they agree to a detailed assessment. Send a copy of this letter to the court.

If you have a hearing

Both you and the other side will present your case to a Costs Judge (or a District Judge if the hearing is held outside London).

You must bring with you copies of any documents you’ve sent to the court as part of your application.

The court will decide whether to order a detailed assessment. You’ll get the decision then or by post within a few days of the hearing.

If you disagree with the decision

You can make an appeal if you disagree with the court’s decision.

You must get permission before you appeal - you can ask the Costs Judge at the hearing.

Get a detailed assessment

You’ll be given a court order after the hearing that says whether you can have a detailed assessment.

The detailed assessment will take place at another hearing.

Amount on your solicitor’s bill | Fee

£15,000 or less | £335

£15,000.01 to £50,000 | £675

£50,000.01 to £100,000 | £1,005

£100,000.01 to £150,000 | £1,345

£150,000.01 to £200,000 | £1,680

£200,000.01 to £300,000 | £2,520

£300,000.01 to £500,000 | £4,200

£500,000.01 or more | £5,600

Other fees

You must pay your own costs and the other party’s reasonable costs of the detailed assessment, unless:

the judge reduces your solicitor’s bill by 20% or more

How much you pay will depend on how much time your solicitor has spent in court - this is usually worked out from their hourly rate.


My brother wants to start a taxi business outside London.  Before he makes the license application, he wants to make sure that his car meets all the specifications. What are the things does the local council checks during inspections?

The council may check your vehicle to make sure:

Vehicle licences for taxis or private hire vehicles

Where to apply

To operate your vehicle as a taxi or private hire vehicle (PHV) you need to get it licensed.

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

You must get your taxi or private hire vehicle inspected and licensed by your local council.

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

You must get a licence for each vehicle. The vehicle must have no more than 8 passenger seats.

Inspections and insurance

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

The council decides how often it tests vehicles but can’t test more than 3 times in a year.

You must fix any problems within 2 months of failing a test. You can lose your vehicle licence if you don’t.

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

the licensing authority has suspended, revoked or refused to renew a vehicle licence

You appeal to a crown court about a taxi licence decision or to a magistrates court about a private hire vehicle decision.

Inside London

Taxis and private hire vehicles (PHV) in London must be inspected and licensed by Transport for London (TfL).

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

If you want to use a vehicle for private hire work, you’ll need to have it licensed by TfL.

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

it’s roadworthy

Where to apply

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

it’s comfortable and clean

Where to apply

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

the taximeter works properly

Where to apply

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

the doors are safe and secure

Where to apply

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.


I want to run a private vehicle hire business inside London. I have seen that it has a high business potential. What are the eligibility criteria for my vehicle to be licenced as a private vehicle hire inside london?

Your PHV must:

Where to apply

To operate your vehicle as a taxi or private hire vehicle (PHV) you need to get it licensed.

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

You must get your taxi or private hire vehicle inspected and licensed by your local council.

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

You must get a licence for each vehicle. The vehicle must have no more than 8 passenger seats.

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

The council decides how often it tests vehicles but can’t test more than 3 times in a year.

You must fix any problems within 2 months of failing a test. You can lose your vehicle licence if you don’t.

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

the licensing authority has suspended, revoked or refused to renew a vehicle licence

You appeal to a crown court about a taxi licence decision or to a magistrates court about a private hire vehicle decision.

Inside London

Taxis and private hire vehicles (PHV) in London must be inspected and licensed by Transport for London (TfL).

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

If you want to use a vehicle for private hire work, you’ll need to have it licensed by TfL.

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

have no more than 8 passenger seats

Where to apply

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.


we have a community sports club that targets the youth in our community. we charge a small weekly fee for upkeep. can we register as a community amateur sports club ?

To register as a CASC you must provide facilities for eligible sports and encourage people to take part. Under the new rules from 1 April 2015, at least 50% of members must take part.

Register as a community amateur sports club (CASC)

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

CASCs must be open to people of all ethnicities, nationalities, sexual orientations, religions or beliefs, sexes, ages and ability - except when a certain level of physical ability is needed to take part in a sport.

Membership fees

CASCs can’t charge more than £31 a week for membership, and clubs that charge more than £10 a week must provide help (eg a discount) for people who can’t pay.

You can charge different fees for different types of members, like juniors or students, as long as you’re not discriminating against groups or individuals.

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

only pay expenses for matches and tours where players take part in and promote the club’s sport (before 1 April 2015 clubs couldn’t pay any expenses)

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

You must also:

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

be set up with a formal constitution, known as a governing document

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

be open to the whole community and have affordable membership fees

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

be organised on an amateur basis

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

be managed by ‘fit and proper persons’

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

CASCs must:

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

only pay expenses for matches and tours where players take part in and promote the club’s sport (before 1 April 2015 clubs couldn’t pay any expenses)

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.


we applied to have our sports club become a community amateur sports club but our application was refused by the HMRC. can we appeal our refused application ?

Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

To register as a CASC you must provide facilities for eligible sports and encourage people to take part. Under the new rules from 1 April 2015, at least 50% of members must take part.

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This is the document that sets out the purpose and structure of your club. It may also be called a ‘memorandum and articles of association’.

It must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

CASCs must be open to people of all ethnicities, nationalities, sexual orientations, religions or beliefs, sexes, ages and ability - except when a certain level of physical ability is needed to take part in a sport.

Membership fees

CASCs can’t charge more than £31 a week for membership, and clubs that charge more than £10 a week must provide help (eg a discount) for people who can’t pay.

You can charge different fees for different types of members, like juniors or students, as long as you’re not discriminating against groups or individuals.

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

only pay expenses for matches and tours where players take part in and promote the club’s sport (before 1 April 2015 clubs couldn’t pay any expenses)

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form

You must be the club’s ‘authorised official’ or ‘responsible person’ to fill in the form. You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s charities helpline.

Overview

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

CASCs and charities

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be managed by ‘fit and proper persons’

Governing document

It must:

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

Register

You can’t withdraw an application once it’s been made.

What you need to complete the form

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

Help with registering

You can get more help and information from HMRC’s charities helpline.

Overview

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

CASCs and charities

CASCs aren’t regulated by the Charity Commission.

Eligibility

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be managed by ‘fit and proper persons’

Governing document

It must:

Open to the whole community

Membership fees

Organised on an amateur basis

CASCs must:

Register

You can’t withdraw an application once it’s been made.

What you need to complete the form

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s bank details

details of the club’s income

Within 30 days of applying, you must send copies of the club’s:

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them to the address on the form.

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

Help with registering

You can get more help and information from HMRC’s charities helpline.