HMRC Guidance on Fit and Proper Person


In the absence of a statutory definition of who is or is not a ‘fit and proper person’ to have in a position of responsibility in a charity, HM Revenue and Customs (HMRC)  have issued guidance for organisations eligible for charity tax reliefs.
IN essence, HMRC will assume a person is a fit and proper person unless they have information to the contrary.
The onus is therefore on charity trustees etc to carry out their own enquiries about those in positions of responsibility.

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