HMRC states that, provided charities take appropriate steps in appointing personnel, they may assume that they meet the management condition at all times unless HMRC considers it necessary to make further enquiries.
HMRC have also confirmed that existing charity managers who have signed the old declaration do not need to submit an updated one; the update applies only to new appointments. However, with many charities electing new trustee bodies at this time, it may be appropriate to revise all declarations.
For further advice contact:
tel: 0207 993 5016