EIM20211 - The benefits code: companies established for charitable purposes only
Section 216(3) ITEPA 2003
For the purposes of deciding whether or not a director鈥檚 employment is an excluded employment for 2015/16 and earlier (EIM20007), a company which has been accepted as a charity by IR Trusts (Bootle) has been 鈥榚stablished for charitable purposes only鈥� (EIM20201).
Submit any claim to charitable tax exemption to IR Trusts (Charity Title), or IR Trusts (Scotland) for Scottish cases, if you have not received a ruling accepting the company as a charity.