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HMRC internal manual

International Manual

Double Taxation applications and claims: Charities: What to do if you receive a claim from a charity

A charity may be formed as a trust, a foundation, another form of unincorporated body or as a company. If you receive an application or a claim from what appears to be a charity outside the UK you should apply the usual requirements for claims by, for example, companies, foundations or trusts, as appropriate.

For applications or claims by charities in Ireland see INTM337130.