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.