HMRC will recognise up to two ‘authorised officials’ for the purposes of managing a charity’s tax affairs.
Once recognised, these officers are able to claim Gift Aid, file tax returns and speak directly with HMRC.
Understanding ‘authorised signatories’ is a question we are often asked about, particularly at our sister company, Fund Filer.
In speaking with HMRC recently, a spokesman explained to us that HMRC now positively prefer to have more than one finance contact for a charity, in case of query.
If you don’t already have a second officer recognised by HMRC, you can set one up using HMRC’s ChV1 ‘change of details’ form, available on its website via this link.
The process can be done either online or by post, and the page gives options for both.
More information on authorised officials is available on HMRC’s website via this link.