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Posted Sun, 22 Oct 2023 10:41:23 GMT by
A new Treasurer's Bank Account has been opened to handle the local day-to-day transactions of a small branch of a Charity. I have just received the mandatory "Tax Residency Self-Certification Form for Entities" from the Bank. It is 13-pages pages long and, as a non-accountant, very confusing. The Branch has a Chairman, Secretary, and Treasurer (yours Truly). We are all authorised co-signatories to the account, and I have assumed that we qualify as "Controlling Persons". I have available the NINOs for the Chairman and Secratary, and a UTR for myself. I have read the OECD UK-TIN definitions and it would appear that both reference numbers apply. The first section of the Form was the section "Entity Country of Tax Residency". It requires a TIN. The Branch has not been issued with one by the HMRC. I believe that it is not unusual for this to be the case for small branches and groups. The Form asks the following questions to explain the 'Reasons for no TIN': A) The Country of Tax Residency does not issue TINs B) The country where the entity is Tax Resident in does not require TIN to be disclosed under Domestic Law C) Start Up Non-Financial Entity awaiting TIN The Branch has been running for many years. All I wished to do was change to a different Bank with better on-line facilities and the ability to handle co-signataries. This is a requirement to meet our charity conditions. I have no idea how to answer the 'Reasons for no TIN' question. Can anyone help?
Posted Thu, 26 Oct 2023 07:00:25 GMT by HMRC Admin 25 Response
Hi Stephen Marlowe,
Please contact the Charities and Community Amateur Sports Clubs help line number on 0300 123 1073 or write to Charities, Savings and International 2, HM Revenue and Customs, BX9 1BU, United Kingdom:
Charities and Community Amateur Sports Clubs
Please also have a look at:
Tell the Charity Commission about a change to your charity
Thank you. 
Posted Thu, 26 Oct 2023 13:13:06 GMT by
Hi HMRC Admin 25, I will follow-up your suggestions. Thank you.
Posted Thu, 21 Dec 2023 16:00:17 GMT by Ian Cowley
I have a similar problem, but we are not a charity, we are the treasurer's account for the church bellringers (we're affiliated to the church, but not for charities or tax purposes). We hold ~£4000 for day-to-day running/maintenance of the bells. We've also transitioned account to a more useful one and have received the same form. Lloyds are unable to help me, whom do I contact please, as like the OP I am unable to make head nor tail of this huge form!
Posted Tue, 02 Jan 2024 15:29:27 GMT by HMRC Admin 5 Response
Hi Ian Cowley

As it is not a charity the account must be held in some other name. You will need to contact us direct on 0300 200 3300 to give further information on this.

Thank you

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