Updated guide on Fit and Proper Persons Test

HM Revenue and Custom’s guidance for charities on the ‘Fit and Proper Persons Test’ for those acting on behalf of a charity “to claim tax reliefs or to exert control over spending” has been updated (notice dated 20th November). The online guidance is at http://www.hmrc.gov.uk/charities/guidance-notes/chapter2/fp-persons-test.htm.


Solicitors Bates Wells Braithwaite have said: Most importantly, HMRC has updated its template fit and proper person declaration so all charities and CASCs should ask the relevant staff/trustees to sign a version of the updated declaration, http://www.hmrc.gov.uk/charities/guidance-notes/chapter2/model-dec-ff-persons.pdf

Third Sector reports that Charity Tax Group said the (wording of the) test was so vague that many law-abiding individuals would not be able to sign it.