4th Ashby will

  • Review its Trustee Whose Who Form after every AGM
  • Keep the Fit and Proper Declaration forms for 4 years after a trustee has left
  • Ask any new members of trustees to fill in a Fit and Proper declaration and return to the Treasurer

Why is there a ‘fit and proper persons’ test?  

Helpsheets can be found on the HMRC website however the ‘fit and proper persons’ test is a statutory requirement for all charity trustees. The test requires that individuals who are ’managers’ of the charity, CASC or other organisation are ’fit and proper persons’ to be managers of such a body.  It exists to ensure that charities, CASCs and other organisations entitled to charity tax reliefs are not managed or controlled by individuals who might misuse the tax reliefs the organisation receives.

What does ‘fit and proper’ mean?  

An individual is ‘a fit and proper person’ if they ensure, or are likely to ensure, that charity funds and tax reliefs are used only for charitable purposes.  

Some people are disqualified by law from acting as charity trustees. Subject to regulatory waiver provisions this includes anyone who: SV

  • has an unspent conviction for an offence involving dishonesty or deception; or
  • is currently declared bankrupt (or is subject to bankruptcy restrictions or an interim order or sequestration in Scotland) or has an individual voluntary arrangement (IVA) with creditors; or
  • is disqualified from being a company director; or
  • has previously been removed as a trustee from any charity by any charity regulator in the UK (or a court) due to misconduct or mismanagement; or
  • is disqualified from being a trustee by an order of the Charity Commission for England and Wales, the Office of Scottish Charity Regulator or the Charity Commission for Northern Ireland.

What do I, as a Trustee, need to do?    

  • You will do your best to ensure that charity funds and tax reliefs are used only for charitable purposes and do not need to disclose any information listed on the declaration then you should sign a declaration and give it to the charity.  
  • You will do your best to ensure that charity funds and tax reliefs are used only for charitable purposes but you do need to disclose any information listed on the declaration then you should sign the declaration suitably amended – for example by crossing out the relevant bullet point – and provide details in the final box before you give the declaration to the charity. The charity will then need to decide what to do.  

Please note if neither of the above applies you should not sign the declaration.  

Issued: May 2019