ECH6141 - Liaison - Charity Assets & Residence (CAR): HMRC Charities
When to contact HMRC Charities
EC staff are required to make a mandatory submission to HMRC
Charities if
- you discover
- a charity file working in your office, or
- a file for a company controlled by a charity
- Note: No enquiries should be opened, and
- following a compliance check of an employer if
- you discover companies or individuals that make substantial gifts to charities (over £100,000) that involves
- Cash (Gift Aid)
- Shares / Securities etc
- Real Property
- any gifts of cash or assets has been made to a charity and it appears that the donor or a connected person has received something valuable as a consequence of making the donation
- you become aware that sums claimed under Gift Aid may not have actually been paid over to the charity
- you think a charity or body controlled by a charity has been used for the purpose of unacceptable planning involving either direct taxation or VAT
- you have any concerns about the employer’s financial involvement with a charity or a body controlled by a charity
- you receive information to suggest that charitable funds have been misapplied or that cast doubt on the honesty or integrity of somebody connected with a charity
- it appears any person(s) is able to control or manipulate a charity or has received any payments etc, including loans from the charity over £100,000
- company shares costing over £100,000 are acquired by a charity
You can contact HMRC Charities by phone (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
