Updating HMRC Charity Status Process

This process describes how to update the Charity Status Freegle has registered with HM Revenue and Customs (HMRC). Our registration with HMRC specifies a number of data items about Freegle (our registered address, name, banking details) and also 2 kinds of individual:

1. An Authorised Official (someone who is authorised to deal with our tax affairs)
2. At least 2 Responsible Persons' (2 people who have legal responsibility for running our organisation - i.e. trustees/board members)

If any of these details change, we should let HMRC know.

Triggers

The main reason to change this information is when one of the named individuals has changed. This is most likely to happen after a change of trustee at the AGM. An entry exists in the Board Timetable to highlight the potential need for changes after our AGM.

Other significant changes to our organisation, such as a change of name, registered address or banking details would also trigger this process.

Responsibilities

The form should be submitted and signed by 2 of the existing individuals who are known to HMRC (e.g. an Authorised Official or a Responsible Person)

If this is not possible, the form should be signed by 2 new officials (there is more information in HMRC the guidance notes)

Inputs

• Information about current registration is in this Google Drive folder and in the black box (access required)
• HMRC guidelines and forms for amending charity status. The main form used is called "ChV1"

Process

1. At the Freegle Board Meeting, agree what changes are needed and who will make the change
2. Update and submit either the online or paper form available from the HMRC site
3. Store a copy of the submitted form in the Google Drive folder and the black box

Links

• Google Drive Folder for Charity Information (access required)
• Black Box Folder for Charity Information (access required)
• HMRC forms and guidance
• Company_Records