Tax Declaration (Charity or CASC)

Declaration for Fit and Proper Persons (Trustees and Managers)

CO.PMC.02

This Declaration for Fit and Proper Persons (Trustees and Managers) 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 CASC or 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 Declaration for Fit and Proper Persons (Trustees and Managers). We explain the reasons for this recommendation in our accompanying Guidance Note: Fit and Proper Persons (Trustees and Managers). We urge you to read that Note.

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

Crown copyright in this HMRC Declaration Model is hereby acknowledged.

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