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When you apply for recognition for your charity or community amateur sports club (CASC), you must choose:

• up to 2 鈥榓uthorised officials鈥� within your charity to manage its tax, eg claim Gift Aid and file a tax return

• 2 to 4 鈥榬esponsible persons鈥� to be legally accountable for running your charity, eg a trustee, director or treasurer

You need to do this before you can qualify for tax relief.

Who鈥檚 fit to run your charity

You must be able to prove that all the managers who deal with your finances (including the authorised officials and responsible persons) are fit to run your charity or CASC.

This is sometimes called the 鈥榝it and proper persons test鈥�.

You can do this by asking them to sign a declaration. HMRC has a draft declaration at the end of their helpsheet you can use.

You only need to send the declaration to HMRC if they ask for it. Keep it while the person works for your charity and for 4 years after they leave.

If someone doesn鈥檛 pass the test

Tell HMRC if someone can鈥檛 sign the declaration because of an event in their past but you still want them to run your charity鈥檚 finances.

Your charity won鈥檛 be held responsible if HMRC finds that someone running your charity isn鈥檛 suitable, as long as you carried out the test.

Appointing someone outside your charity

You can appoint someone from outside your charity to claim back tax on your behalf. This is called a 鈥榥ominee鈥�. You still need to appoint an authorised official within your charity to be responsible for tax.

Appoint your nominee as an agent if you want:

• them to deal with your other tax affairs, eg your tax return
• HMRC to contact them

Some nominees claim Gift Aid for many charities and are known as 鈥榗ollection agencies鈥�.

If the people running your charity change

If your authorised officials or responsible persons change, fill in form ChV1. Save the form on your computer and complete it on screen. Then print it, sign it and send it to the address on the form.