HMRC Compliance Checks – May 2014

Relevant Charitable Purpose Certificate

CVC have been alerted to the fact that HMRC Charities Team is making routine compliance checks regarding ‘relevant charitable purpose’ certificates issued for the purpose of obtaining the zero-rate of VAT on the construction of buildings and annexes. HMRC have sent letters to some organisations who have issued these certificates, HMRC ask the organisation to provide various documents and information as part of their compliance check. If you have received one of these letters, or have issued a certificate in the last six years, and would like to talk to one of our advisers please contact either Stewart Henry or Helen Carey.