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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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General outline: the management condition

An eligible organisation must be supervised by managers who are fit and proper persons.

This requirement may apply to persons who are not trustees or directors of the charity if they are in a position to make claims for tax relief.

This requirement will be monitored by HMRC Charities and you should refer any case where there is any doubt whether the condition is met to your manager before taking any action.

Further guidance on the ‘fit and proper persons’ test can be found on the HMRC website. External customers can find this guidance at…