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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM1400 · Introduction to trusts: new trusts

  • TSEM1402 · Introduction to trusts/introduction to trusts: new trusts/Trusts Registration Service
  • TSEM1403 · Introduction to trusts/introduction to trusts: new trusts/Trusts Registration Service: information required
  • TSEM1405 · Trust with no likelihood of income or gains
  • TSEM1406 · Public guidance
  • TSEM1420 · The trust office: UK resident and Non UK resident trusts
  • TSEM1421 · Introduction to trusts: new estates: complex estates
  • TSEM1450 · Trusts with a foreign connection
  • TSEM1455 · Trusts with a foreign connection - non-resident trusts
  • TSEM1460 · Trusts with a foreign connection - foreign law trusts
  • TSEM1470 · Introduction to trusts: new trust: new trust claims charitable status
  • TSEM1471 · Introduction to trusts: new trust: new appeal fund
  • TSEM1472 · Introduction to trusts: new trust: administration period followed by a trust
  • TSEM1473 · Introduction to trusts: new trust: administration period not followed by a trust
  1. Introduction to trusts: new trusts: contents
  2. Introduction to trusts: new trust: new trust claims charitable status

TSEM1470 | Introduction to trusts: new trust: new trust claims charitable status

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

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:[email protected]

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.

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