For the purposes of deciding whether or not a director’s
employment is an excluded employment (
EIM20007), a company which has been
accepted as a charity by IR Trusts (Bootle) has been 'established
for charitable purposes only' (
EIM20201).
Submit any claim to charitable tax exemption to IR Trusts
(Charity Title), or IR Trusts (Scotland) for Scottish cases, if you
have not received a ruling accepting the company as a charity.