Question to the HM Treasury:

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.

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 required to file a Company Tax Return every year. They only need to submit a return if HMRC issues a notice to deliver one, or if they have taxable income or gains that give rise to a Corporation Tax liability.

HMRC will continue to work with providers to explore low-cost options for the very smallest organisations needing to file Corporate Tax Returns, including CASCs.