HMRC's updated guidance on the fit and proper persons test
HMRC have updated their fit and proper persons test help sheet and model declaration.
The following additional declarations have been included in the model declaration:
"I have not been involved in tax fraud or other fraudulent behaviour including misrepresentation and/or identity theft;
I have not used a tax avoidance scheme featuring charitable reliefs or using a charity to facilitate the avoidance;
I have not been involved in designing and/or promoting tax avoidance schemes"
Key action points:
- You can view HMRC's guidance on the fit and proper persons test here.
- You can view HMRC's updated fit and proper persons helpsheet, and the model declaration here.
Gift Aid Small Donations Scheme: Reminder and extension of merger time limits
HMRC has issued a reminder on the time limits that apply in relation to mergers or incorporations of charities and the Gift Aid Small Donations Scheme.
The new charity must make its application to HMRC if they want to apply to take over the claims history of an old charity after a merger or incorporation on the earlier of either:
- at least 60 days before it makes its first Gift Aid claim; or
- within 90 days after the date when the new charity began to carry on the activities of the relevant old charity.
HMRC have advised that they will be updating their guidance shortly to ensure that these time limits are clear, and have announced that they are prepared to accept late applications that relate to mergers or incorporations effective on or before 30 November 2013, provided the application is received by HMRC by no later than 28 February 2014.
Key action points:
- If your charity recently incorporated or merged with another charity, and you wish to apply to take over the claims history of the old (unincorporated) charity, then you need to ensure that you complete the HMRC's application within the specified time limits, or if applicable, by HMRC's extended deadline of 28 February 2014.