TSEM1470 - Introduction to trusts: new trust: new trust claims charitable status
If a trust claims charitable status it should be referred to
Charities Registration Team
Charities, Savings & International 2
HM Revenue and Customs
BX9 1BU
Internal users only, should refer to- mailto:charitiesrepaymentqueries@hmrc.gov.uk
If the Charities Registration Team advice is that the trust is non-charitable, then it should be dealt with as a new trust proper to BT & C Trusts - see TSEM1420.