Charitable tax status - important notice

30 Jul 2013 Denise Copeland    Last updated: 24 Jun 2014

In preparation for the beginning of compulsory registration, the Charity Commission for Northern Ireland is advising all organisations granted charitable tax status by HMRC that they need to check if they are on the Commission’s “deemed list.

Important notice for all organisations granted charitable tax status by HMRC

The “deemed list”, available to view on www.charitycommissionni.org.uk, is a list of over 6,500 charities in Northern Ireland which had been granted charitable status by HMRC immediately before 18 February 2011 – the date the list was created.

With registration set to begin later this year, the Commission is now urging all charities inNorthern Irelandto complete the following actions.

  • If you are on the list and the details are correct - you don’t need to take any action at this stage. The Commission will be in touch with you regarding registration in due course.
  • If you are on the list but the details are incorrect – please update the Charity Commission by emailing [email protected] with the correct details.
  • If you are not on the list but you think you held charitable tax status granted by HMRC immediately before 18 February 2011 – please email [email protected] with your charity name, contact name, telephone number, postal address, email address, HMRC reference number and the approximate date on which charitable tax status was granted
  • If you are not on the list and you were granted charitable tax status by HMRC after 18 February 2011 – you do not need to take any action at this stage. The Department for Social Development is currently working on transitional powers, which will give the Commission authority over these charities. It is therefore anticipated that there will be a further deemed list, including these charities, created at a later date.

HMRC

HMRC is currently in the process of updating its systems.

If you have not claimed Gift Aid in the past three years you may be required to complete a Charities Application Form (ChA1) or a CDUF1 when your next claim is submitted.

It is important the relevant form is completed and returned to HMRC as this will ensure your charity details are up to date and enable your future claims to be dealt with efficiently.

For further help and advice please contact the governance and charity advice team in NICVA.

denise.copeland@nicva.org's picture
by Denise Copeland

Governance and Charity Advice Manager

[email protected]

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