Governance is the system by which angling clubs are directed and managed. It influences how the objectives of the angling club are set and achieved, spells out the rules and procedures for making club decisions.
Below are some helpful fact-sheets for Angling clubs on Governance.
CASC- Clubs register by law as a Community and Amateur Sports club (CASC) with HMRC , or as a charity with the Charities Commission. You will have to register for Tax as a CASC but may be exempt if you meet the criteria. Below are links to the guidelines and the application form.The CASC(A1) form is used for a sports club to register as a Community Amateur Sports Club with HM Revenue and Customs (HMRC). HMRC will use the information provided on this form to determine whether your club meets the requirements to be a CASC. If a club satisfies the qualifying conditions set out by HMRC, they can claim Gift Aid repayments or other CASC tax reliefs and exemptions in the UK. CASC status is only available to clubs involved in eligible sports as decided by National Sports Councils.
As a CASC you won’t pay tax on:trading profits if your turnover is less than £50,000 a year (£30,000 before 1 April 2015) or income of up to £30,000 a year from renting out property (£20,000 before 1 April 2015)
You will have to supply a corporation tax return on an irregular basis when prompted to do so every 3 to 5 years. You do not supply HMRC with accounts.
The GDPR regulations become live on 25/5/2018. Angling NI has put in place various procedures and checks. These are outlined below, these policies and procedures will change and be regularly reviewed. We advise all clubs to use and copy these resources as required.
A data sharing agreement should be in place between Angling NI and the clubs and coaches. Under this agreement participant data is transferred to the Sport NI database. All data is secure at all stages of the process.