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Claims for exemption under the charity provisions are to be made to HMRC (see Charities and tax), see B5.869.

If a charity makes a claim for exemption resulting in a repayment of income tax or the payment of a tax credit, HMRC may require it to produce for inspection books, documents and other records in its possession or under its control which contain information relating to the claim. A charity which fails to comply with such a requirement is subject to a penalty for failure to provide information (see A6.340–A6.342).

For further information on HMRC's powers under FA 2008, see A6.316 onwards.

Charities used to be able to make 'in-year' tax repayment claims under a concessionary treatment granted by HMRC, even though in law most trusts would be required to make the claim in a tax return only. FA 2010¹ introduced legislation to put this concessionary treatment on a statutory footing for gift aid claims (see E1.811), and FA 2012² did the same for other tax repayment claims made by charities.

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