Written Question·Treasury·UIN 112049

Community Amateur Sports Clubs Scheme

Tabled: 9 February 2026
Answered: 17 February 2026

Question

Ben Maguire

Liberal DemocratNorth Cornwall

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential financial impact of requiring the use of commercial software to submit Corporation Tax Returns on Community Amateur Sports Clubs.

Answer

Dan Tomlinson
I recognise some Community Amateur Sports Clubs (CASCs) have raised concerns about the requirement to use commercial software to submit Company Tax Returns. HMRC does not expect these requirements to impose significant ongoing costs. CASCs are not require...

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