HMRC Charity Tax Status

Organisations in Northern Ireland no longer have to be registered with the Charity Commission for Northern Ireland (CCNI) before they can get charity tax status with HMRC.

Up until 2018, HMRC would only accept applications for charitable tax exemptions from registered charities only however those waiting to be registered with CCNI may now apply as well as registered charities.  This means that all charitable organisations in NI can apply to HMRC to get recognised for tax purposes so that they can claim gift aid.

The charity will first need to register for a HMRC online account (Government Gateway account).  The main contact will need to provide their date of birth, national insurance number and email address along with their full name.  Once you get a User ID, keep it safe as you’ll need it for the next step.

Once you have registered for the HMRC online account, close the website down and open up this link to the charity recognition online application.   Answer the initial questions and you can then log in with your user ID and password to start the online application.

For further information on Charitable Status, click here.