If your club is a registered charity and claims Gift Aid on membership fees, HMRC has changed the ground rules. In March 2026, HMRC updated section 3.37.7 of its Charities Detailed Guidance Notes. The update makes one point clear: you must split your membership fee and tell members about that split before they sign up.

Many sports clubs still operate as unincorporated associations. It feels simple. It feels familiar. It also carries risk. If your club is not incorporated, you and your fellow committee members could be personally liable if something goes wrong. This is not theoretical. Trustees and committee members have been sued personally for £50,000, £85,000, even £800,000 when contracts or employment issues went wrong ClubStructureIncorporation. If your club owns property, employs staff

If your club relies on memberships, donations, and fundraising, you could be missing out on thousands of pounds each year. Gift Aid allows eligible clubs to claim an extra 25p for every £1 donated by a UK taxpayer. That means a £100 donation becomes £125 at no extra cost to the donor. Across the UK, hundreds of millions of pounds in Gift Aid go unclaimed every year. Many sports clubs either are not registered correctly or do not have the right systems in place. This is money