Readers' forum : Charitable returns

17 October 2017

Issue: 4620 / Categories: Forum & Feedback

Are charities required to file tax returns when requested to do so by HMRC?

I am treasurer of a small church which is a trust and charity registered with HMRC for gift aid repayment. Its income is less than £15 000. This is attributable to donations. No trading activities are undertaken.

Recently HMRC sent the church a letter asking it to make a tax return for 2016-17. This is the first one we have had in my six years as treasurer. I replied and queried whether the church had a legal obligation to make a return.

I wrote: ‘Other than donations its [the church’s] only income is a small amount of bank interest which is paid gross. In the year 2016-17 this amounted to under £100. Due to the above I understand that the church does not have a legal obligation to make a tax return for 2016-17 and that if present circumstances continue under present legislation it...

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