In this section:
  • Detailed guide on how to complete Form ChV1 HMRC Charities Variations

Detailed guide on how to complete Form ChV1 HMRC Charities Variations

This guide will help you complete the HMRC Charities Variations Form (ChV1). You may find it easier to print this guide so that you can refer to it as you complete the form ChV1.

This form can only be used by UK charities, Community Amateur Sports Clubs (CASCs) and other organisations entitled to UK charity tax reliefs (all referred to as 'charities' on this form).

This form makes sure HM Revenue & Customs (HMRC) holds the right details for your organisation which helps when processing repayment claims, paying tax back to you, and dealing with other correspondence.

In this guide:

When to use this form

Use the ChV1 to tell HMRC about:

  • the authorised official's details (someone in your organisation authorised to deal with your tax affairs)
  • the responsible persons' details (someone with legal responsibility for running your organisation)
  • your charity's bank - you need to ensure that your bank can accept Bacs payments

Or if there is any change to:

  • the contact details for your organisation
  • the authorised official's details
  • the responsible persons' details
  • your nominees' details, including bank or building society account changes
  • your bank or building society account details

Giving new information

You can also use the form to tell HMRC about any other changes you think HMRC should know about, for example changes to your constitution.

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Before you start

Check if you need to tell your regulator about the changes first.

A regulator is a body that regulates or sets the rules for your type of organisation, and checks that your organisation is following them. For some changes, such as a change in the name of your organisation, you need to get consent from your regulator before you notify HMRC that your details have changed. For example, if your organisation is based in England, and wishes to change its name, you may need to get consent from the Charity Commission for England and Wales first.

Authorised Officials and Responsible persons - read the guidance and tell HMRC about them

The authorised official is the person within your organisation who is authorised to deal with HMRC about your organisation's tax affairs and, where necessary, submit tax returns. A responsible person will be a person with legal responsibility for running your organisation, for example, trustees or directors.

If your organisation was recognised by HMRC Charities (and received a HMRC Charities reference number) before April 2010 you may not have been asked for contact details for your authorised officials or responsible persons before. Use the ChV1 to tell HMRC who holds these roles for your charity. HMRC does not hold records of Responsible persons prior to April 2010.

Ensure all authorised officials and responsible persons in your organisation have read the 'fit and proper persons' guidance before completing this form. This guidance explains the need for charities to ensure that their managers are suitable to hold such positions and, in particular, that they haven't been involved in tax fraud or disqualified from being a charity trustee. It also includes a model declaration that charities can ask their managers to sign. The trustees, directors or other members of the management committee of your organisation are wholly responsible for the accuracy and validity of any claim made on their behalf by a nominee. You should give careful consideration to the suitability of each and every person you authorise to act on behalf of your organisation.

Read the HMRC Fit and Proper Person guidance (PDF 43K)

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Notes to help you complete the form

Form ChV1 is designed to be downloaded, saved on your computer and filled in on screen. This guide provides help with some of the sections on the form.

Please complete this form in English.. If any documents you send supporting the form, such as minutes of meetings, are not in English please provide a translation of those documents.

You need to complete every relevant part of the form. If the form is not complete or correct, HMRC may ask you to send in a new form.

At the start of the form, you need to tick boxes to show which changes you want to make - for example, to tell HMRC about a change to your charity's bank details, or to tell HMRC that people who hold certain roles within the charity have changed. When you print the form out only those sections for which you have ticked the box and provided information will print out. This is normal. In addition, some information you did not enter on the form will appear on the printed version. Again this is normal and this information helps HMRC process the form more quickly and easily.

The following sections have the same titles as the parts of the form they refer to.

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About your organisation - current information held by HMRC

Use this section to enter the current details for your organisation before any changes were made. The boxes in this section must be completed to show the details already held by HMRC. For example, if you say later in the form that the charity has changed its name please put the old name in box 1 as that is the name that HMRC will currently have in its records.

Box 2 asks for your HMRC Charities reference number. This is the reference that your organisation was given when it registered for UK charity tax reliefs with HMRC. It normally starts with one or two letters followed by some numbers, such as AB12345. Do not enter your Charity Commission number if you are registered with them - this number does not have any letters at the beginning.

The address you need to enter in box 5 is the premises or office address for your charity, if you have one. If your charity is a company, you must give the registered office address here. If your charity does not have offices or premises please enter a contact address and repeat this information in box 6.

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Contact details

Please always complete this section to show the up to date contact details for your charity or CASC, even if they haven't changed. You should enter the address, phone number and e-mail (if you have one) you want HMRC to use, as this is how HMRC will contact the authorised official with any questions, and the address to which any payment notifications will be sent.

You must fill in boxes 6 and 7 before you print off this form.

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About the changes

Use this section to tell HMRC about the information you want to change or to tell HMRC about new information. All other boxes can be left blank.

You must enclose copies of supporting documentation that provides the authority for these changes to be made, along with the form. For example, minutes of the trustee meeting where the decision was taken to change the name of the organisation, or copies of an amended governing document.

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Changes to the charity

Use this section to tell HMRC if any of the details of the charity have changed. If your official address or registered office for your charity has changed, give the new address here. If your charity does not have offices or any premises but the contact address has changed please enter your new contact address here, which will be the same as the address shown in box 6.

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Changes to authorised official's details

Use this section to tell HMRC about your authorised official.

An authorised official is the person within your organisation who is authorised to deal with HMRC about your organisation's tax affairs and, where necessary, submit tax returns. This is the only person within your organisation who is authorised to submit Gift Aid repayment claims. HMRC will contact this person if they have any questions about your organisation. You can appoint two authorised officials if you wish, just in case one is not available when HMRC needs to contact them.

All new authorised officials and responsible persons are 'managers' of your organisation and must be 'fit and proper persons' in order for the organisation to be eligible for charity tax reliefs. Before completing this form, they should read the HMRC Fit and Proper Person guidance which is available on the HMRC website. The guidance includes a suggested model declaration for the managers of the organisation to confirm they are a fit and proper person. There is no requirement to use this model declaration but, if HMRC asks you, you must be able to show that you have carried out suitable checks to demonstrate the person is fit and proper.

If a person named as an authorised official has a National Insurance number, you must enter this on the form. If this person does not have a National Insurance number, you must send documents with the form to verify the identity of the individual. One of these must be a copy of the page of a passport with a photograph of the person, or other similar photo identification, and the other must be a document to verify that person's address such as a utility bill.

If you need to enter the details of another authorised official, use the 'Add another authorised official change' button to add their details. Each of the additional named people should sign this section of the form only. Before they do this, they should read the HMRC Fit and Proper Persons guidance - see the link below.

The additional named officials cannot then sign, as a responsible person or authorised official, the declaration at the end of the form.

Read the HMRC Fit and Proper Person guidance

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Changes to responsible person's details

Use this section to tell HMRC if the details of a responsible person have changed or if you need to notify HMRC of who the responsible persons are for the first time.

A responsible person will be a person with legal responsibility for running your organisation and includes:

  • Trustees
  • Directors (where your organisation is a company)
  • Other persons in controlling positions in your organisation such as the Treasurer, Company Secretary, Management Committee members and Financial Controller.

HMRC needs to know who the 'responsible persons' are for your charity. You need to nominate between two and four responsible persons. Together with the authorised official, they will be the only people allowed by HMRC to change details on your organisation's tax records.

If you registered for UK charity tax reliefs with HMRC before July 2010, HMRC may not have a record of your responsible persons. Please include their details here. Providing this information helps HMRC ensure that its records are up to date and repayments are made correctly.

If a person named in this section has a National Insurance number, you must enter this on the form. If this person does not have a National Insurance number, you must send documents with the form to verify the identity of the individual. One of these must be a copy of the page of a passport with a photograph of the person, or other similar photo identification, and the other must be a document to verify that person’s address such as a utility bill.

If you need to enter the details of another responsible person, use the 'Add another responsible person change' button to add their details. Each of the additional named people should sign this section of the form only. Before they do this, they should read the HMRC Fit and Proper Persons guidance - see the link below. .

The additional named officials cannot then sign, as a responsible person or authorised official, the declaration at the end of the form.

If the charity is managed by a corporate trustee, for example a Trust Company or a Trust Corporation, you should enter the name of the corporate trustee showing the position as 'corporate trustee.' Enter the address of the corporate trustee in the box headed 'private or hone address.' Do not complete the date of birth or national insurance number boxes. There is no need to send identity documents for a corporate trustee.

Read the HMRC Fit and Proper Person guidance

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New bank or building society details for your charity

Use this section to provide details of the organisation's bank account into which you want HMRC to pay Gift Aid repayments and any other tax repayments. You need to complete this section if the bank account details have changed or if HMRC has not been provided with the details in the past. HMRC will make repayments to your organisation into this bank account using the Bacs system, so you need to ensure that your bank can accept such payments. If you are unsure whether or not your bank can accept Bacs payments please check with your bank. When entering the date on which the account was opened, please enter an approximate date if the account has been in existence for a long time and you are not sure when it was opened.

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Changes to the nominee and collection agency details

Use this section to tell HMRC if your charity's nominees or collection agency details change. A nominee is an individual or organisation outside your charity who you authorise to submit Gift Aid (or other tax repayment claims) on your behalf.

If you have changed your nominee or collection agency you should put the name of the new organisation or individual in box 36. If you name an organisation, you should enter the name of an individual in that organisation in box 37. A nominee organisation or collection agency needs to provide the names of people within the organisation who are authorised to deal with HMRC and these people should sign in box 45.

If a person named in this section has a National Insurance number, you must enter this on the form. If this person does not have a National Insurance number, you must send documents with the form to verify the identity of the individual. One of these must be a copy of the page of a passport with a photograph of the person, or other similar photo identification, and the other must be a document to verify that person's address such as a utility bill.

A nominee is an individual or an organisation, outside your organisation, who you authorise to submit Gift Aid or other tax repayment claims on your behalf.

A collection agency is a nominee that submits large numbers of Gift Aid repayment claims and that has been recognised by HMRC as a collection agency. If there is a change to the collection agency you need to show the details of this on the form in the same way as for a nominee except that you do not need to provide bank account details as these are already known to HMRC. You should enter the collection agency reference in box 38 and you can then leave boxes 47 to 52 blank. The collection agency will provide you with their reference if HMRC has given them one. The reference should be in the format [CAC xxxxx}

If you want HMRC to exchange other information with your nominee about your organisation's tax affairs, so that your nominee is acting as an agent, you will need to provide additional authority for this by completing Form 64-8 'Authorising your agent' and submitting it to HMRC. Without it, HMRC cannot discuss other tax issues with your nominee.

Download form 64-8 'Authorising your agent'

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The nominee's account details

Use this section to tell HMRC if your nominee's bank account details have changed. You do not need to fill in this section unless you want the nominee to receive payments on behalf of your organisation.

When you ask for repayments to be made to your nominee HMRC will make repayments to your organisation into the nominee's bank account using the Bacs system so you need to ensure that the account shown in this section can accept such payments. When entering the date on which the account was opened, please enter an approximate date if the account has been in existence for a long time and you are not sure when it was opened.

If you need to enter the details of another nominee, use the 'Add another nominee change' button.

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Authorised officials, responsible persons and nominees who have ceased to act

Use this section to tell HMRC about authorised officials, responsible persons and nominees who have stopped acting for your organisation. Click on the '+' button to add another row if you need to enter details for more than one person.

Any other changes

Use this section to give details of any other changes you want to tell HMRC about. This could include changes to managers not already mentioned on the form, changes to your constitution or a change of accounting period.

If the charity changes from being a trust to being a Charitable Incorporated Organisation you should show this change in this box.

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Declaration

This declaration must be signed by two people from your organisation with the role of authorised official or responsible person who were in post before the changes were made that you have told HMRC about on this form. The declaration should not be signed by any new responsible person or authorised official you have told HMRC about on this form in boxes 9 or 21. The declaration should not be signed by a nominee, collection agency or agent either.

If there are any problems with this, for example because several of the officials within your organisation have changed, please arrange for two responsible persons, or a responsible person and an authorised official to sign the form and send a covering letter explaining why it is not possible to get officials already known to HMRC to sign the declaration.

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When you have completed this form

When you have completed the form you need to tick the boxes in this table to show which sections of the form you have completed.. When you print the form out only those sections for which you have ticked the box will print out. This is normal. In addition, some information you did not enter on the form will appear on the printed version. Again this is normal and this information helps HMRC process the form more quickly and easily.

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Where to send your completed form

Once you've completed your form, check it carefully as any missing information may mean HMRC will have to ask you to submit a new form. When you have finished completing the form, print it out, and arrange for two people from your organisation with the role of authorised official or responsible person to sign and date it. For security reasons any new authorised officials, responsible persons or nominees named in boxes 12, 21 36 or 37 on the form need to sign the form at the end of those sections. Do not make any other handwritten amendments to the form.

Keep a copy of the form for your records, or in case there are any queries.

Send the form to:
HMRC Charities
Variations Team
St Johns House
Merton Road
Liverpool
L75 1BB

Allow at least a month for HMRC records to be updated before sending any repayment claims or tax returns using updated organisational detail. Any repayment claims received by HMRC in the meantime will continue to be paid using the old details HMRC currently hold.

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Contacting HMRC

For more help you can contact HMRC Charities

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