You must report changes to your charity to:
- HM Revenue and Customs (HMRC) if you’re recognised for tax purposes
- the Charity Commission if you’re registered
If you’re a community amateur sports club (CASC), you only need to tell HMRC.
Changes you must report
You must wait 30 days after you’ve told HMRC about a change before making a claim, eg for Gift Aid.
You must report changes to your charity’s:
- governing document
- contact and address details
- bank account details
- legal structure, eg if it changes from a trust to a Charitable Incorporated Organisation (CIO)
- managers, eg authorised officials, responsible person, nominees, agents or trustees
- operations, eg what it does or who it helps
When you change your charity’s name or governing document, the Charity Commission must agree the change before you tell HMRC.
How to tell the Charity Commission
Tell the Charity Commission if you change your charity’s:
If your charity is a company
You must report changes to your charitable company’s name to:
- the Charity Commission
- then Companies House
- then HMRC
How to tell HMRC
Tell HMRC about any change to your charity by completing form ‘ChV1 – HMRC Charities change of details’.