IHTM11136 - Procedure: HMRC Charities database

Charitable status gives an organisation major tax exemptions in the UK. To take advantage of these tax exemptions the charity, registered (IHTM11137) or otherwise, still needs to apply for recognition by HMRC Charities to obtain charitable tax exemption. Once the charitable status has been accepted by HMRC Charities, the charity is entered on a database. Charities can apply using Form ChA1

The Inheritance Tax exemption is a donor relief so it is not a requirement that the charity is approved by HMRC Charities for a transfer to it to be exempt.