TSEM1530 - Introduction to trusts: new trusts: new appeal fund

Appeal funds

• Appeal funds may be set up for specific disasters (for example Hillsborough)
• to benefit sick or disabled adults or children.

Trustees claim charitable status

• Submit your papers to HMRC Charities (Title Section) in Bootle, when a trust first claims charitable status

Trustees do not claim charitable status

If the trust is non-charitable, get a copy of relevant documentation. This usually includes the trust deed, appeal fund literature and newspaper articles. Submit your papers to HMRC Trusts & Estates Technical Edinburgh.

Appeal Fund Guidance

This guidance

• explains the tax implications when funds are set up in response to an appeal
• gives information about tax and VAT issues for funds set up as trusts.

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