HMRC Charity Trustee Form

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The ‘Fit and Proper Persons test’: a basic guide for charity managers This guide is for ‘managers’ of a charity, Community Amateur Sports Club (CASC) or other organisation entitled to UK charity tax reliefs. The term ‘managers’ applies to the trustees of charities, directors of corporate charities, CASC officials, any other officials having day to day control over the running of the charity and any other persons who are able to exert direction or influence over the running of the charity or the application of its assets.