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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: Charities: Other correspondence about charities

If you receive any correspondence about a charity or from a charity claiming that its status in its country of residence entitles it to special benefit’s, or mentioning exemption from tax for charities you should refer your correspondent to the guidance in the first paragraph of INTM337110.

If you receive any enquiry about a charity that is not covered in this guidance you should refer the matter to Specialist Personal Tax, PT International Advisory.