EIM20211 – The benefits code: companies established for charitable purposes only

Section 216(3) ITEPA 2003

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.