IHTM08093 - New accounts:
charities
Where charity relief has been claimed you will need to verify
that the organisation receiving the gift does qualify.
Nottingham and Belfast
If the organisation is not listed on the charities list you will
need to complete form ‘Mis 49’ for referral to HMRC
Charities at Bootle.
Edinburgh
You will need to
- send a memo showing a list of the
charities that you wish checked to FACET or e- mail Mailpoint
K
- ICES will check the charities list fiche
and phone HMRC charities in Meldrum house for Scottish charities or
HMRC charities in Bootle for English charities
