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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: new trust: new appeal fund

Appeal funds may be set up for example

  • for specific disasters
  • to benefit sick or disabled adults or children.

Trustees claim charitable status

If an appeal fund trust claims charitable status, submit the papers to Charities (Title Section) in Bootle.

Trustees do not claim charitable status

If the appeal fund trust does not claim charitable status, do not ask for the trust deed. Follow the normal treatment for a new trust - see TSEM1410.

Appeal Fund Guidance

This guidance

  • explains the tax implications when funds are set up in response to an appeal
  • gives information about tax and VAT issues for funds set up as trusts.

You can find this guidance on the HMRC website

External customers can find this guidance at