Guidance
Charities: fit and proper persons test
Guidance for trustees of charities, directors of corporate charities, any employees of a charity and volunteers claiming tax reliefs.
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皇冠体育app 鈥榝it and proper persons鈥� test is concerned with ensuring that charities are not managed or controlled by individuals who present a risk to the charity鈥檚 tax position.
Updates to this page
Published 23 November 2014
Last updated 9 March 2017
show all updates
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Amendments to 'what the fit and proper persons test is about' and 'what is tax avoidance?' sections of the page.
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Change of Central Authorisation team address.
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First published.