Guidance Notes to Complete CHA1 Gift Aid Registration Document

Guidance Notes to Complete CHA1 Gift Aid Registration Document

England and Wales

Please note these guidance notes are written by The Scout Association and do not supersede any advice or guidance from HMRC. They are merely a guidance to assist the completion of parts of the form which some Groups have had problems with.

The following gives guidance on the information to be entered into the relevant box if it is not clear from the wording on the form. Questions which are not ambiguous have no additional guidance.

Questions

1Enter the name of your Scout Group/District

5Name of Regulator – If your Group is in England or Wales this will be the Charity Commission, but only if your Group/District has registered.

For Groups in Scotland the Regulator is the “Office of Scottish Charities Regulator”. All Groups in Scotland will be registered.

For Groups in Northern Ireland the Regulator will be the “Charity Commissioners for Northern Ireland”, and all Groups will be required to register. However, CCNI has not yet commenced registering charities.

Enter your own Groups/Districts Charity Registration number.

DO NOT USE The Scout Association Charity Number.

Registering as a Charity

For more information on this area please go to

6If you have not registered with the Charity Commission you may use the following wording.

Scout Groups are exempted from the requirement to register exception will end/income test the Charity Commission in accordance with statutory instrument 1961 No. 1044

Exception will end with income test. Scout Groups only have to register if their income is more than £100,000 pa or they have a Permanent Endowment (a fairly rare restricted interest in land/building, investment, cash or other asset which cannot be spent as ‘income’ or sold to raise cash for the charity).

10.Rules/constitution

This would be a copy of Policy, Organisation and Rules, more commonly known within the Movement as (POR). An electronic copy of this document can be sent.

For full details please go to:

11.14 -01 – 2011

12Yes

13Yes

15Yes A copy of your Group/District accounts must be sent with the application.

20No

23Suggested wording is as follows:

The Group meets the Charity Commission's public benefit criteria under both the advancement of education and the advancement of citizenship or community development headings.

24The details of every “responsible person” must be entered. This includes all trustees (i.e. Group Executive members) so several pages will be needed.

Nominee Information

Questions 31 - 45

It is unlikely any Scout group will need to complete this section. If you feel you need to please contact HMRC for further guidance.

Charities Helpline on Tel 0845 302 0203 (open from 8.00 am to 5.00 pm, Monday to Friday). Select option two for registering a charity for Gift Aid or charitable status.