Tax Declaration (Charity or CASC)

Declaration for Fit and Proper Persons (Trustees & Managers)

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This Declaration for Fit and Proper Persons (Trustees and Managers) available here is the Model form published by HM Revenue & Customs (HMRC) for use by any charity or Community Amateur Sports Club (CASC) in relation to its “managers” (whether or not the charity is registered with the Charity Commission). “Manager” includes any trustee, director, or any employee who has general control and management over the running of the charity or over application of its assets (e.g. expenditure of funds). 

We recommend that if you are involved either in an existing charity or CASC or in setting up a new one, your charity or CASC should use this Model form for the reasons set out in Guidance Note: Fit and Proper Persons (Trustees and Managers) which you can find in our Charity & Non-Profit Group in our Corporate folder. We urge you to read that Note.

Use of this Model form and the Guidance Note: Fit and Proper Persons (Trustees and Managers) is intended to assist you to fulfil the legal obligation to seek only to appoint those who are “fit and proper persons” as trustees or other managers.

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