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’s 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 ‘established for charitable purposes only’ (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.