Charity governing documents

The request was refused by HM Revenue and Customs.

Dear HM Revenue and Customs,

I understand that charities have to submit a governing document to HMRC in order to be registered.

Can you please advise
1. Do all UK charities have to register ? If not, please advise under what circumstances they do not need to register.
2. For charities registered with HMRC, are they required to advise HMRC (or the charities commission) if they make any changes to their governing document after they have been registered. If yes, please advise in what timescale. If no, please advise why not.
3. Under what circumstances (other than closure of the charity) does HMRC deregister charities ?
4. Does HMRC ever investigate charities if provided with evidence from a member of the general public that a charity is not acting in accordance with its governing document (or for any other reason) ?
5. Does HMRC have a view whether charities whose funds increase year on year through donations, bank interest etc., with minimal expenditure, can be viewed as not performing a charitable function and should therefore be deregistered ?

Yours faithfully,

Tom Mitchell

HM Revenue and Customs

FOI 1653/16

Thank you for your communication of 6 April 2016 which has been passed to HMRC’s Freedom of Information Team.

We have allocated the above reference which you should quote if you need to contact us.

The Team will arrange for a reply to be sent to you which will either comply with HMRC’s obligations under Freedom of Information Act or, if we think it’s an enquiry that we don’t need to address under the terms of the Act, let you know why. If it is the latter we will, if possible, pass it on to a more appropriate part of the Department for answer.

HMRC
Freedom of Information Team

show quoted sections

HM Revenue and Customs

1 Attachment

Mr Mitchell

 

I attach my response to your recent FOIA 2000 request.

 

kind regards

 

 

Tony Johnson| Head Technical Adviser| HMRC - Charities,Savings &
International| Charities Correspondence S0708| PO Box 205| Bootle| L69
9AZ| 03000-546545

The protective marking of this email is PROTECT

 

 

The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.

 

HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.

 

The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.

 

This e-mail may have been intercepted and its information altered.

show quoted sections

Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.