Chapter COG904725
Published date | 12 March 2016 |
Record Number | COG904725 |
Employer Compliance responsibilities for charities lies within LC Individuals & Public Bodies (I&PB).
You must reassign a case to I&PB if you find it is for:
- a charity that is being worked or has been referred to your office
- a company controlled by a charity
If you find information relevant to a charity, or company controlled by a charity, indicating that Employer Compliance activity is required, you must forward the information to I&PB.
Assigning a case to I&PB- If the case is already open: Contact the PB charities team at Trinity Bridge House, Salford so the case can be assigned to them.
- If the case has not yet been opened: Send the case with a note asking for it to be referred to PBG Risk Team for referral to OUDN workbasket: HMRC, E&C, WMBC, APEC, PBG_NHS&CHARS_C1
See Caseflow guidance for how to reassign.
I&PB teams – referral to HMRC CharitiesFor Public Body teams only, it is mandatory to make a referral to HMRC Charities if during a compliance check you find:
- companies or individuals making substantial gifts to charities (over £100,000) involving
- Cash (Gift Aid)
- Shares/Securities
- Real Property
- company shares costing over £100,000 are acquired by a charity
- it appears any person has received payments, including loans from the charity over £100,000
Referral is also mandatory...
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