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Fit and Proper Persons - Charity trustees

Fit and Proper

Fit and Proper
HMRC has updated its 'fit and proper persons' declaration for charities. Charities must satisfy the 'management condition', so its managers must be 'fit and proper persons'. The guidance explains how HMRC applies the test to people who have the general control and management of the administration of the charity. HMRC assumes that all people appointed by charities are fit and proper persons unless HMRC holds information to show otherwise.

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:

email: info@silsolutions.co.uk
tel: 0207 993 5016
web: www.silsolutions.co.uk


 

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