ECH6140 - Liaison – Charity Assets & Residence (CAR)

Charity Assets and Residence (CAR) is made up of individual teams responsible for the operational delivery and design of products and policy relating to charities, assets and residence.

CAR is made up of the following business units, not all of which have an impact on EC. However it is recommended that the relevant EM pages are considered where issues arise on a particular subject

• Residency, see EM0710
• Saving & Audit, see EM0740
• Inheritance Tax, see EM0750
• Pension Schemes Service, see ECH6142 and EM0770
• Trusts, see EM0780
• Charities, see ECH6141 and EM0800
• Capital Gains, see EM0820
• Employee Shares and Securities Unit, see ECH6077 and EM0840
• Shares Assets Valuation, see EM0850

Further guidance and contacts can be found on the CAR website.