New Guidance for Charities

Earlier this year a series of changes were made to the tax rules for charities and Community Amateur Sports Clubs.

Broadly, the rules are intended to offer UK tax reliefs to EU charities and also allow donations to EU charities to qualify under the Gift Aid scheme. However, one of the knock-on effects of these changes was to alter the rules about who is allowed to manage the charity. For tax purposes, those involved in managing the charity must be ‘fit and proper’. HMRC have issued guidance on this test for managers, which is important to read if you are involved in running a charity or a CASC.