What types of registration are there? 


There are two types: 


  • HMRC registration, which is to do with tax, particularly Gift Aid. 
  • Charities registration, which is to do with demonstrating charitable status (read about charity registration here). 

 

 

HMRC registration 'the tax one' 


This registration relates to a charity’s tax affairs. Although an HMRC number can be used to demonstrate charitable status, for simplicity it’s easiest to regard this registration as ‘the tax one’. 


 

Any organisation wishing to take part in the Gift Aid scheme must first register with HMRC. Details of how to register are here: https://www.gov.uk/government/publications/charities-hmrc-charity-application-form-cha1/how-to-complete-form-cha1-hmrc-charities-application-form. Once registered, a charity is issued with an HMRC number. 


 

HMRC numbers 


HMRC registration numbers generally begin with an X for charities in England and Wales, CR for Scottish charities or CH for those in Northern Ireland.


 

These numbers identify a charity to HMRC and are 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.