25 March 2010

Administrative changes for existing UK charities

The 2010 Budget’s reform of the law around organisations eligible for UK charitable relief has resulted in a number of consequential procedural changes.

Those announced already are:

  • Charities registering for Gift Aid or filing a tax return will have to complete the new ‘HMRC Charity Application Form’. Charities making a claim for other tax reliefs which have not previous registered for Gift Aid will also need to complete this form.
  • Claims for Gift Aid and income tax reclaims will be required to complete the new R68 (replacing the current ‘R68’ ‘R68 Gift Aid Schedule’ and ‘R68 Other Income’ forms).
  • The number of ‘in-year’ repayments that a charity may reclaim under the Gift Aid scheme, and the amount of each claim, will be restricted.
  • Notifications of changes of address, bank account details and nominated officials must from April be submitted on the new ‘Charities Variations Form.’ The new nominated official will have to be ‘a fit and proper person’ in accordance with the new definition of an organisation eligible for tax reliefs (see item entitled ‘2010 Budget: Charitable tax relief for EU charities’).

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