HMRC audits/tax reviews

A number of CTG members have reported that they have recently been contacted by HMRC in respect of planned tax reviews (which may include Employer Compliance (PAYE, Salary Sacrifice and Expenses), Gift Aid, VAT and Corporation Tax).

We are aware that many charities have not had a visit for many years and HMRC may in practice have  very little information from previous visits, so may be starting from scratch in terms of finding out about that organisation. There is no indication that HMRC has a negative agenda towards charities, but it does appear that resources are now being dedicated to reviewing charities which they have not been to see for some time.

A charity has kindly shared the Charities Risk Review template they were sent before the meeting, which may be of general interest to members. If you are approached by HMRC for an audit or tax review, please do let us know the outcome and of any issues/concerns that are raised at [email protected]

Further information on HMRC Gift Aid audits can be found here.