IR Charities is part of Capital and Savings within Revenue
Policy. The stream deals with all matters relating to the taxation
of charities (Scottish charities are dealt with in the Edinburgh
office).
IR Charities is interested in receiving information on
charity cases either involving donations to charities under Gift
Aid, where it appears that the donor or a connected person has
secured an advantage as a consequence of making the payment, (for
example, in lieu of school fees or other payments for trips), or
where it appears a charity has been used for the purpose of
unacceptable tax planning.
If a compliance caseworker is considering opening an enquiry
into the land transaction return of a charity or a subsidiary of a
charity, they should contact the Business Adviser in IR Charities
(Charity Compliance Unit)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000).
The Business Adviser will be able to advise on whether: the
file should be transferred to IR Charities prior to the
commencement of the enquiry or IR Charities can offer advice on the
conduct of the enquiry while the Stamp Office staff member remains
as case owner.
