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COM41015 | Case records: responsible offices: cases dealt with by Specialist PT Charities

From HM Revenue & Customs · COTAX Manual

You must always make sure that a case is appropriate to Specialist PT Charities before you transfer the record to them.

Cases that are dealt with by Specialist PT Charities

Charities deal only with cases that fall into the following categories:

  • registered as a charity with the Charity Commission for England and Wales

  • registered with the Office of the Scottish Regulator

  • you have evidence of their charitable status

  • they are companies that are wholly owned by a charity

Cases that should not be transferred to Specialist PT Charities

Unless a club or association has received charitable status, you should not transfer it to Specialist PT Charities. You should not routinely transfer the following:

  • Rotary clubs

  • Masonic organisations

  • Inner Wheels clubs

  • Lions clubs

  • British Legion clubs

  • Community Interest companies

  • any case that has not confirmed its charity registration

See:

  • COM41026 for an action guide on transferring appropriate cases

  • COM41021 for a list of forms relevant to this subject

  • COM41022 for a list of functions to use in particular situations