The following information will be of particular assistance to new charities and officers new in post.


Note that HMRC and Charities online registration does not need to be completed before you start using Fund Filer. You can still complete most of your account setup and add donors and donations while waiting for registration numbers to arrive.


It’s all work that needs to be done – there’s no point in delaying!


However, you won’t be able to submit repayment claims without the relevant HMRC registrations being in place. These are described below.


HMRC registration


Any charity wishing to take part in the Gift Aid scheme must first register with HMRC by completing form ChA1.


This form and further information on HMRC registration can be found on the HMRC website via this link: https://www.gov.uk/charities-and-tax/get-recognition


HMRC numbers


Once registered, a charity is issued with an HMRC number.


These are usually about five digits long and begin with an X or EW for charities in England and Wales, CR for Scottish charities or CH for those in Northern Ireland.


An HMRC number identifies a charity to HMRC and is therefore always included in Gift Aid repayment claim submissions, along with charity name.


These details are also therefore required as part of the initial set up on Fund Filer and would be required in any communications a charity makes with HMRC in connection with its tax affairs.


Charities Online registration


The next step after obtaining HMRC registration is to register with Charities Online via this link: https://www.gov.uk/charity-recognition-hmrc

 

This will enable you to submit electronic repayment claims through Fund Filer. Be sure to have your HMRC reference details with you when applying.


You will be issued with a User ID and will choose a password as part of the enrolment process. Once complete, an activation code will be issued to you. Be sure to use this code to activate your account before trying to submit repayment claims, otherwise nothing will work!


For further background


see also our Guide to Charities Registration.