Change of officers and compliance

When officers change in a charity, it’s very common for confusion to arise over authorised signatories.

This can lead to failed repayment claims if submissions using details of a new official are made before the correct paperwork is complete.

HMRC has a strict process for dealing with officer changes. There is a dedicated web page for doing this via this link: https://www.gov.uk/guidance/change-a-charitys-details

The process can be completed online from this page, or it can be done by post using a form called a ChV1 ‘Change of Details’. This form can be downloaded from the HMRC website via this link: https://www.gov.uk/government/publications/charities-change-of-details-form-chv1

The process can take several weeks. Whether attempting the chance online or via a ChV1 form, don’t attempt a claim using new details until this process is complete. It will fail. Either use the details of the previous officer, if he or she agrees, or wait.

While the process is in progress, maybe this is the time to ensure all donor and donation information up to date!

Note that logging in to your charity’s online account with HMRC and changing the contact details there is not the same as completing the formal ‘change of details’ process with HMRC.