HMRC charity reference number
HMRC gives a charity its own reference when it recognises it for tax purposes. Apply for recognition before you run Gift Aid or claim tax exemptions; you need the reference before your first repayment claim. It isn't your Charity Commission number.
What it looks like
One or two letters followed by up to five numbers. HMRC's own example is AB12345.
Which number is which
| Number | Format | Who issues it | Used for |
|---|---|---|---|
| HMRC charities reference | 1 or 2 letters, then numbers (AB12345) | HMRC, when it recognises you | Gift Aid and tax claims, form ChV1, Charities Online sign-up |
| Registered charity number | Numbers, with no letters at the beginning | Charity Commission, on registration | Your entry on the Commission's register of charities |
| Charities Online user ID | 12 digits | Shown on screen when you sign up to HMRC Online Services | Signing in to claim |
| Customer account number | Digits (add a zero at the start if there are 9) | HMRC | Signing up to Charities Online, with your HMRC reference and postcode |
| Claim reference | Shown on screen after each claim | Charities Online | Contacting HMRC about that claim. It isn't a confirmation of payment |
HMRC's ChV1 guidance warns: don't put your Charity Commission number in the box for the HMRC reference.
How you get one
- If your charity must register with the Charity Commission, do that first.
- Apply online to HMRC for recognition, with: bank details and financial accounts; officials' dates of birth and National Insurance numbers; your Commission number if registered; your purposes; your governing document. Name at least one authorised official and at least two other officials.
- If HMRC is satisfied, it writes with its decision and your charity tax reference, and explains how to claim.
Non-CIO charities with annual income under £5,000, and charities excepted or exempt from registration, can apply straight to HMRC.
Where to find it
- HMRC's recognition letter.
- HMRC allocates it for use on all correspondence and claims, so check letters from HMRC Charities.
Your Charity Commission number is a different number.
Setting up Charities Online with it
- If the charity doesn't already have an HMRC Online Services account, register as an organisation and choose "charities".
- Enter your postcode, HMRC reference, and either your customer account number or the last 4 digits of the charity's bank account.
- Note the 12-digit user ID shown on screen and your password, and keep them safe.
- An activation code arrives in around a week. Use it within 28 days.
If your details change
Tell HMRC on form ChV1, giving your HMRC reference in box 2. Use the online service (signing in with the Government Gateway details you registered with), or the postal form if someone you're naming has no National Insurance number. That covers a new name, address, bank account, authorised official or other officials. Tell HMRC at least one month before you use the new details in a claim, and wait until it confirms the changes. A new name may need your regulator's consent first, and HMRC wants supporting documents with it. A change of legal structure that creates a new organisation needs a new recognition application, not a ChV1.