Guidance

Charities: fit and proper persons test

Guidance for trustees of charities, directors of corporate charities, any employees of a charity and volunteers claiming tax reliefs.

• From: HM Revenue & Customs
• Published: 23 November 2014
• Last updated: 9 March 2017
  Show all updates

  1. 9 March 2017

     Amendments to 'what the fit and proper persons test is about' and 'what is tax avoidance?' sections of the page.

  2. 3 May 2016

     Change of Central Authorisation team address.

  3. 23 November 2014

     First published.

Documents

Guidance on the fit and proper persons test

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Details

The ‘fit and proper persons’ test is concerned with ensuring that charities are not managed or controlled by individuals who present a risk to the charity’s tax position.