Who can run your charity's finances

When you apply for recognition for your charity or community amateur sports club (CASC), you must choose:

  • up to 2 바카라 사이트˜authorised officials바카라 사이트™ within your charity to manage its tax, eg claim Gift Aid and file a tax return

  • 2 to 4 바카라 사이트˜responsible persons바카라 사이트™ to be legally accountable for running your charity, eg a trustee, director or treasurer

You need to do this before you can qualify for tax relief.

Only the authorised official can contact HM Revenue and Customs (HMRC) about your charity바카라 사이트™s tax.

Who바카라 사이트™s fit to run your charity

You must be able to prove that all the managers who deal with your finances (including the authorised officials and responsible persons) are fit to run your charity or CASC.

This is sometimes called the 바카라 사이트˜fit and proper persons test바카라 사이트™.

You can do this by asking them to sign a declaration. HMRC has a draft declaration at the end of their helpsheet you can use.

You only need to send the declaration to HMRC if they ask for it. Keep it while the person works for your charity and for 4 years after they leave.

If someone doesn바카라 사이트™t pass the test

Tell HMRC if someone can바카라 사이트™t sign the declaration because of an event in their past but you still want them to run your charity바카라 사이트™s finances.

Your charity won바카라 사이트™t be held responsible if HMRC finds that someone running your charity isn바카라 사이트™t suitable, as long as you carried out the test.

Appointing someone outside your charity

You can appoint someone from outside your charity to claim back tax on your behalf. This is called a 바카라 사이트˜nominee바카라 사이트™. You still need to appoint an authorised official within your charity to be responsible for tax.

Appoint your nominee as an agent if you want:

  • them to deal with your other tax affairs, eg your tax return
  • HMRC to contact them

Some nominees claim Gift Aid for many charities and are known as 바카라 사이트˜collection agencies바카라 사이트™.

If the people running your charity change

If your authorised officials or responsible persons change, fill in form ChV1. Save the form on your computer and complete it on screen. Then print it, sign it and send it to the address on the form.

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