Charity Detail Changes You Must Report
A list of typical changes that you would need to report, include:
- The name of the charity (e.g. Oxfam).
- The governing document.
- Charity address, contact information, or bank account details.
- The people who can run your charity’s finances (e.g. authorised officials and trustees).
- The way it operates (e.g. its legal structure or what it actually does).
There are several organisations that you must report changes to charity details to. They would include:
- HM Revenue and Customs (if HMRC recognise your charity for tax purposes).
- The Charity Commission (if your have registered your charity with them).
You would only need to inform HM Revenue and Customs (HMRC) if you are running a community amateur sports club (CASC).
Changing a Name or Governing Document
When you set up a charity in United Kingdom you need to follow the special rules for naming it and changing its name.
Read guidance notes on how to change your charity’s governing document, whether you can, and when doing so would need to involve the Charity Commission.
Note: You would need to update the document before changing a name if the governing document contains the charity name as a clause.
How to Report Changes about a Charity
The method of reporting a change of circumstance depends on who you need to inform. But, you will be able to:
- Tell the Charity Commission online about a change to your charitable organisation.
- Use Form ChV1 to tell HM Revenue and Customs about significant changes to your organisation.
You would need to wait a minimum of thirty (30) days after telling HMRC about a change to your charity’s details before making any claims (e.g. claiming Gift Aid).
Note: The Charity Commission must agree to the change before you notify HM Revenue and Customs if you are changing the charity name or its governing document.
NHS Charities (or have a Royal Charter)
If your organisation is an NHS charity, or it has a Royal Charter, you can inform HMRC about any changes in the usual way (e.g. using form ChV1).
Changing the Name of a Charitable Company
There is a set process for reporting changes to a charitable company’s name. So, you would need to follow these three steps in the correct order: