HMRC Charities About Us
Integrated unit
HMRC Charities is now a single unit for tax and VAT issues directly relating
to charities, their subsidiary companies and Community Amateur Sports clubs
(CASCs). We also administer the tax reliefs available for charitable donations
and ensure that all charitable reliefs are sufficiently protected against
abuse.
Head of HMRC Charities is Keith Moore who is based in our main operational
office at Bootle on Merseyside. Our policy team is based in central London.
The aims of HMRC charities are to:-
- support giving, by encouraging tax effective donations to charities and Community Amateur Sports Clubs (CASCs)
- administer tax and VAT for charities, their subsidiary companies and CASCs fairly and efficiently.
- provide charities and donors with clear guidance and excellent service
- to ensure charities and CASCs understand their obligations and pay and receive what is due.
At our operational office in Bootle we:-
- provide a helpline for the support of charities, CASCs and donors covering both tax and VAT queries
- process claims from charities and CASCs for repayments of tax on Gift Aid etc
- process SA/CTSA returns for charities and trading companies wholly owned by one or more charities
- protect charitable reliefs from abuse by
- auditing charity claims for repayment
- making enquiries into the returns of charities or trading companies wholly owned by one or more charities
- process applications for Community Amateur Sports Club (CASC) registration
