Key UK tax law developments for not-for-profit sports clubs in 2017/18

Published 14 December 2017 | Authored by: Richard Baldwin MBE


Tax can have an important impact on the finances of not-for-profit sports clubs.1 But keeping up to speed is difficult as tax law and Her Majesty’s Revenue and Customs (HMRC’s) practices are constantly changing. This article highlights recent developments for not-for-profit sports clubs, explaining some of the pitfalls and pointing out opportunities for clubs to generate cash. Specifically, it looks at:

  • Employment related tax matters (PAYE, NIC, National Minimum Wage);

  • Value added tax

  • Corporation tax

  • Special tax status

  • Gift aid

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About the Author

Richard Baldwin MBE

Richard Baldwin MBE

Richard Baldwin, MBE; FCA; CTA; B.Com 

Richard is an independent tax consultant specialising in the taxation of sport. Until 2005 he was a tax partner in Deloitte's London Office. He advises the major sports on the taxation of their community sports clubs including on CASC and charity status. He also spends significant time advising sport on a pro bono basis for which he was awarded the MBE in 2013. He has been deeply involved with Government and HMRC on the taxation of sports clubs.

Tel: 01494 730059

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