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.



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.

Published 23 November 2014
Last updated 9 March 2017 + show all updates
  1. Amendments to 'what the fit and proper persons test is about' and 'what is tax avoidance?' sections of the page.
  2. Change of Central Authorisation team address.
  3. First published.